How many judgments cite PCIT v. Bikram Singh?

79 judgments on BharatTax cite PCIT v. Bikram Singh (85 Taxmann.com 104), spanning 2017 to 2025.

Which sections of the Income Tax Act does PCIT v. Bikram Singh come up under?

It is most often cited in judgments turning on Section 68, Section 147, Section 148, Section 153A, Section 132, Section 1961.

PCIT v. Bikram Singh

85 Taxmann.com 104High Court2017#1444 most cited

What is PCIT v. Bikram Singh authority for?

Under Section 68, for unexplained cash credits like loans or share application money, merely showing the transaction occurred through banking channels or providing the creditor's PAN/ID is insufficient to prove genuineness and creditworthiness; the assessee must furnish deeper evidence about the nature of the transaction and the source of funds.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Also referred to as

PCIT v. Bikram Singh · Section 68 · unexplained cash credit · genuineness of transaction · creditworthiness of creditor · source of source · share application money · loan through banking channel · PAN card · ITR · accommodation entry · Section 115BBE

Also reported as

399 ITR 407

Sections most often in play

Section 68 Section 147 Section 148 Section 153A Section 132 Section 1961 Section 115BBE Section 132A

Read the full judgment

Issues it is cited on

source of source creditworthiness of the creditor addition u/s 68 share application money addition under section 68 sundry creditors genuineness of the transaction section 133(6)unexplained cash credit section 68 accommodation entry section 115bb

Judgments citing PCIT v. Bikram Singh

Supreme Build Cap Private Limited, New Delhi vs. ACIT, Central Circle-05, New Delhi

In the result, appeal is partly allowed

ITA 8476/DEL/2019[2016-17]Status: DisposedITAT Delhi09 Jul 2020AY 2016-17

Bench: Shri Sudhanshu Srivastavaa N D Shri Prashant Maharishiassessment Year: 2016-17

For Appellant: Shri Rohit Tiwari, AdvFor Respondent: Shri Saras Kumar, Sr. D. R

Section 143(3)Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL [DELHI BENCH “G”: NEW DELHI] BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER A N D SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Assessment Year: 2016-17 Supreme Build-Cap Pvt. Ltd., ACIT, 8–A, Commissioner Lane, Vs Central Circle–05, Civil Lines, New Delhi. New Delhi - 110 054. PAN : AABCS3168B (APPELLANT) (RESPONDENT) Assessee by : Shri Rohit Tiwari, Adv.; Department by : Shri Saras Kumar, Sr. D. R.; Date of hearing : 16/06/2020 Date of Pronouncement : 09/07/2020 O R D E R PER PRASHANT MAHARISHI, AM: 01 This appeal is filed for Supreme BuildCap Private Limited [Ap…

Nimbus (India) Ltd., New Delhi vs. DCIT, Central Circle, Noida

In the result, both the appeals filed by the assessee are partly allowed

ITA 930/DEL/2019[2014-15]Status: DisposedITAT Delhi10 Feb 2020AY 2014-15

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Smt. Parmita M. Biswas, CIT, DR

Section 132Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : E : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA Nos.929 & 930/Del/2019 Assessment Years : 2013-14 & 2014-15 Nimbus (India) Ltd., Vs DCIT, C/o RRA TAXINDIA, Central Circle, D-28, South Extension, Part I, Noida. New Delhi. PAN : AABCN6610K (Appellant) (Respondent) Assessee by : Dr. Rakesh Gupta, Advocate, Shri Somil Aggarwal, Advocate & Shri R.P. Basi, CA Revenue by : Smt. Parmita M. Biswas, CIT, DR Date of Hearing : 09.12.2019 Date of Pronouncement : 10.02.2020 ORDER PER R.K. PANDA, AM:- The above two ap…

Nimbus (India) Ltd., New Delhi vs. DCIT, Central Circle, Noida

In the result, both the appeals filed by the assessee are partly allowed

ITA 929/DEL/2019[2013-14]Status: DisposedITAT Delhi10 Feb 2020AY 2013-14

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Smt. Parmita M. Biswas, CIT, DR

Section 132Section 153A

M/S Aerens Projects & Infrastructure Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

In the result, all the above five appeals filed by the assessee are allowed for statistical purposes

ITA 4993/DEL/2016[2006-07]Status: DisposedITAT Delhi30 Dec 2019AY 2006-07

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

For Appellant: Shri Rajeshwar Prasad, AdvocateFor Respondent: Shri Sanjay Goyal, CIT, DR

Section 132Section 153ASection 234BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : A : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA Nos.4993 to 4996/Del/2016 A.Ys: 2006-07, 2008-09, 2010-11 & 2011-12 Assessment Year : 2015-16 Aerens Projects & Infrastructure Pvt. Ltd., Vs ACIT, Block-C, Goldsouk, Sushant Lok, Central Circle-9, Phase-1, Sector 43, New Delhi. Gurgaon. PAN: AADCA8496Q (Appellant) (Respondent) Assessee by : Shri Rajeshwar Prasad, Advocate Revenue by : Shri Sanjay Goyal, CIT, DR Date of Hearing : 18.12.2019 Date of Pronouncement : 30.12.2019 ORDER PER BENCH: ITA Nos.4993 to…

Dy. Commissioner of Income Tax, Circle-16(2), Hyderabad vs. Mylan Laboratories Limited, Hyderabad

In the result, appeal of the assessee is partly allowed

ITA 12/HYD/2019[2014-15]Status: DisposedITAT Hyderabad13 Nov 2019AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Respondent: Sh. YVST Sai, D.R

Section 251Section 28Section 32Section 32(1)Section 37(1)Section 43(1)Section 68

…bility of income from a new source, which was not considered by the AO. In support of this submission, he placed reliance on the following other decisions: 1. Shapoorji Pallonji Mistry, 44 ITR 891 (SC) 2. Sardarilal & co., 251 ITR 364 (Delhi) 3. Bikram singh, 48 ITR 689 4. Hari Mohan Sharma in ITA No. 2953/Del/2018 5. B.P. Sheraffudin, 23 SOT 227 (2008) 17.1 Further, he also submitted that CIT(A) cannot enhance an assessment unless the assessee has been given a reasonable opportunity of being heard. He submitted that no enhancement notice was given to the assessee and therefore, the enhanced income cannot be sust…

Mylan Laboratories Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-16(2), Hyderabad

In the result, appeal of the assessee is partly allowed

ITA 2335/HYD/2018[2014-15]Status: DisposedITAT Hyderabad13 Nov 2019AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Respondent: Sh. YVST Sai, D.R

Section 251Section 28Section 32Section 32(1)Section 37(1)Section 43(1)Section 68

Marudhara Marketing Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 30, New Delhi

ITA 890/DEL/2019[2014-15]Status: DisposedITAT Delhi21 Oct 2019AY 2014-15

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri P.C. Yadav, AdvocateFor Respondent: Shri J.K. Mishra, CIT DR

Section 132Section 143Section 153ASection 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.890/Del./2019 (Assessment Year : 2014-15) M/s. Marudhara Marketing Pvt. Ltd., vs. ACIT, C/o Ravi Gupta, Advocate, Central Circle 30, E – 6A, Kailash Colony, New Delhi. New Delhi – 110 048. (PAN : AAACM8162G) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri P.C. Yadav, Advocate REVENUE BY : Shri J.K. Mishra, CIT DR Date of Hearing : 04.09.2019 Date of Order : 21.10.2019 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : Appellant, M/s. Marudhara Marketing Pvt. Lt…

Prime Comfort Products P. Ltd., New Delhi vs. ACIT, Circle-20(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 267/DEL/2019[2015-16]Status: DisposedITAT Delhi04 Oct 2019AY 2015-16

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: S/Shri Raj Kumar & Sumit Goel, CAFor Respondent: Shri Surender Pal, Sr.D.R

Section 133(6)Section 143(3)Section 56Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.267/DEL/2019 Assessment Year: 2015-16 Prime Comfort Products P. vs. ACIT, Circle-20(1), Ltd., New Delhi. L-7A (LGF), South Extension, Part-II, New Delhi. TAN/PAN: AAFCP 2306Q (Appellant) (Respondent) Appellant by: S/Shri Raj Kumar & Sumit Goel, CA Respondent by: Shri Surender Pal, Sr.D.R. Date of hearing: 11 07 2019 Date of pronouncement: 04 10 2019 O R D E R PER AMIT SHUKLA, JM: The aforesaid appeal has been filed by the assessee against the impug…

Singhal Sunrise Steels Pvt. Ltd., Ghaziabad vs. ITO, Ghaziabad

In the result, the appeal of the assessee is allowed

ITA 3103/DEL/2015[2010-11]Status: DisposedITAT Delhi18 Sept 2019AY 2010-11

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 3103/Del/2015 : Asstt. Year : 2010-11 Singhal Sunrise Steels Pvt. Ltd., Vs Income Tax Officer, 241, Loha Mandi, Ward-2(3), Ghaziabad Ghaziabad (Appellant) (Respondent) Pan No. Aajcs7938P Assessee By : Sh. M. S. Sekhon, Ca Revenue By : Sh. N. K. Bansal, Sr. Dr Date Of Hearing: 21.08.2019 Date Of Pronouncement: 18.09.2019 Order Per Dr. B. R. R. Kumar:

For Appellant: Sh. M. S. Sekhon, CAFor Respondent: Sh. N. K. Bansal, Sr. DR

Section 131Section 142(1)Section 143(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 3103/Del/2015 : Asstt. Year : 2010-11 Singhal Sunrise Steels Pvt. Ltd., Vs Income Tax Officer, 241, Loha Mandi, Ward-2(3), Ghaziabad Ghaziabad (APPELLANT) (RESPONDENT) PAN No. AAJCS7938P Assessee by : Sh. M. S. Sekhon, CA Revenue by : Sh. N. K. Bansal, Sr. DR Date of Hearing: 21.08.2019 Date of Pronouncement: 18.09.2019 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of the ld. CIT(A), Muzaffar…

Indo Office Solutions (P) Ltd., New Delhi vs. ACIT, New Delhi

Appeal of the assessee is partly allowed for statistical

ITA 3176/DEL/2017[2011-12]Status: DisposedITAT Delhi17 Sept 2019AY 2011-12

Bench: Shri Suchitra Kamble & Shri Prashant Maharishi[Assessment Year: 2013-14]

Section 132Section 133Section 147Section 148

…Ramesh Kumar Pabbi vs. ACIT (ITA No. 5594/Del/2014). The Ld. AR also relied upon the decisions of the Hon’ble Delhi High Court in case of CIT vs. Sardari Lal and Co. 251 ITR 864 as well as the decision of the Tribunal in case of Bikram Singh vs. DCIT (2016) 48 ITR 689. Thus, in light of the above, the Ld. AR submitted that the enhancement made by the CIT (A) is untenable in law. 7. As regards to Ground Nos. 4 and 5 relating to non-disposal of objection against re-opening of reassessment proceedings raised by the assessee by way of speaking order and non-application of independent mind by the Assessing Officer…

ITO 4(1)(3), Mumbai vs. Agarwal Cloth Agency P.Ltd, Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 2969/MUM/2017[2007-08]Status: DisposedITAT Mumbai23 Aug 2019AY 2007-08

Bench: Shri G. Manjunatha & Shri Ram Lal Negiito-4(1)(3) Vs. M/S Agarwal Cloth Agency Room No.637A, 6Th Floor Pvt.Ltd. Aaykar Bhawan 122, Zaveri Bazar Trishala Building,5Th Floor M.K.Road Mumbai-400 020 Opp. Kharakua Mumbai-400 002 Pan/Gir No.Aaeca6963D Appellant) .. Respondent)

Section 132Section 147Section 148Section 68

…In this regard, he relied upon the decision of Hon’ble Gujarat High Court in the case of Pavan Kumar M Sanghvi vs ITO (2018 90 taxmann.com 386). The Ld. DR has relied upon the decision of Hon’ble Delhi High Court in the case of CIT vs Bikram Singh (2017) 399 ITR 407. 7. The Ld. AR for the assessee, on the other hand, strongly supporting order of the Ld.CIT(A) submitted that the assessee has discharged its onus by filing enormous documents, which is evident from the fact that the Ld. CIT(A) has thoroughly discussed, the issue in light of various judicial precedents to come to the conclusion that when, init…

DCIT, New Delhi vs. M/S. Senorita Enterprises Pvt. Ltd., New Delhi

ITA 5388/DEL/2015[2007-08]Status: DisposedITAT Delhi26 Jul 2019AY 2007-08

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

For Appellant: Sh. Yogesh Jagia, AdvFor Respondent: Sh. Amit Katoch, Sr. DR

Section 131(1)Section 139(1)Section 143(1)Section 143(2)Section 147Section 148Section 151(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A. No. 5388/DEL/2015 A.Y. : 2007-08 DCIT, CIRCLE 23(2), VS. SENORITA ENTERPRISES PVT. NEW DELHI LTD., ROOM NO. 248, C.R. V-6/1, FIRST FLOOR, BUILDING, GREEN PARK EXTEN., I.P. ESTATE, NEW DELHI – 110016 NEW DELHI – 11 0002 (PAN : AAJCS7373P) (ASSESSEE) (RESPONDENT) Revenue by : Sh. Amit Katoch, Sr. DR. Assessee by : Sh. Yogesh Jagia, Adv. ORDER PER H.S. SIDHU : JM The Revenue has filed this Appeal against the impugned Order dated 10.6.2015 of the Ld. CIT(A)-8, New…

Sheetal Infoservices Pvt. Ltd, New Delhi vs. ITO Ward-23(2), New Delhi

In the result, the appeal of the assessee is allowed

ITA 4604/DEL/2019[2015-16]Status: DisposedITAT Delhi22 Jul 2019AY 2015-16

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 4604/Del/2019 : Asstt. Year : 2015-16 Sheetal Infoservices Pvt. Ltd., Vs Income Tax Officer, L-7A(Lgf), South Extension, Ward-23(2), Part-2, New Delhi-110049 New Delhi-110002 (Appellant) (Respondent) Pan No. Aamcs0742A Assessee By : Sh. Raj Kumar Gupta, Ca Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing: 04.07.2019 Date Of Pronouncement: 22.07.2019

For Appellant: Sh. Raj Kumar Gupta, CAFor Respondent: Sh. S. S. Rana, CIT DR

Section 131Section 143(3)Section 147Section 150(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘G’, NEW DELHI Before Sh. H. S. Sidhu, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 4604/Del/2019 : Asstt. Year : 2015-16 Sheetal Infoservices Pvt. Ltd., Vs Income Tax Officer, L-7A(LGF), South Extension, Ward-23(2), Part-2, New Delhi-110049 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAMCS0742A Assessee by : Sh. Raj Kumar Gupta, CA Revenue by : Sh. S. S. Rana, CIT DR Date of Hearing: 04.07.2019 Date of Pronouncement: 22.07.2019 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The assessee has raised following grounds of appeal: “1. Tha…

Yug Developers, Mumbai vs. ACIT-17(3), Mumbai

In the result, both the appeals of the assessee are partly allowed

ITA 7130/MUM/2018[2013-14]Status: DisposedITAT Mumbai17 Jul 2019AY 2013-14

Bench: Shri Pawan Singh, Jm & Shri M.Balaganesh, Am

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G”, BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JM & SHRI M.BALAGANESH, AM ITA No.7130/Mum/2018 & 7222/Mum/2018 (Assessment Year : 2013-14 & 2014-15) M/s. Yug Developers Vs. ACIT-17(3) & ACIT- 24, Sholapur Street 17(3)(2) Room No.114, 1st Floor Dana Bunder Mumbai – 400009 Aayakar Bhavan M.K.Road, Mumbai – 400 020 PAN/GIR No.AAAFY7448J (Appellant) .. (Respondent) Assessee by Shri Nishit Gandhi Revenue by Shri Satish Rajore Date of Hearing 10/07/2019 Date of Pronouncement 17/07/2019 आदेश / O R D E R PER M. BALAGANESH (A.M): These appeals in ITA No.7130/Mum/2018 & 7222/Mum/2018…

Smg Estates (P) Ltd., Delhi vs. ACIT, Circle- 24(1), New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 1537/DEL/2019[2015-16]Status: DisposedITAT Delhi12 Jul 2019AY 2015-16

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 1537/Del/2019 : Asstt. Year : 2015-16 M/S Smg Estates (P) Ltd., Vs Acit, E-42, Greater Kailash, Part-Ii, Circle-24(1), South Delhi, Delhi-110048 New Delhi (Appellant) (Respondent) Pan No. Aaics2351R Assessee By : Sh. Raj Kumar Gupta, Ca Revenue By : Ms. Ashima Neb, Sr. Dr Date Of Hearing: 03.07.2019 Date Of Pronouncement: 12.07.2019 Order Per Dr. B. R. R. Kumar:

For Appellant: Sh. Raj Kumar Gupta, CAFor Respondent: Ms. Ashima Neb, Sr. DR

Section 115BSection 133(6)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘G’, NEW DELHI Before Sh. H. S. Sidhu, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1537/Del/2019 : Asstt. Year : 2015-16 M/s SMG Estates (P) Ltd., Vs ACIT, E-42, Greater Kailash, Part-II, Circle-24(1), South Delhi, Delhi-110048 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAICS2351R Assessee by : Sh. Raj Kumar Gupta, CA Revenue by : Ms. Ashima Neb, Sr. DR Date of Hearing: 03.07.2019 Date of Pronouncement: 12.07.2019 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The assessee has raised following grounds of appeal: “1. That under the facts and…

DCIT, New Delhi vs. M/S. Okara Agro Industries Ltd., New Delhi

In the result, the Appeal of the Revenue is dismissed

ITA 3940/DEL/2015[1997-98]Status: DisposedITAT Delhi08 Jul 2019AY 1997-98

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumarassessment Year: 1997-98 Dcit, Circle 19(1), Vs. Okara Agro Industries Ltd. Room No. 221, 803, Vikram Tower, C.R. Building, Rajinder Place, I.P. Estate, New Delhi New Delhi (Appellant) (Respondent)

For Appellant: NONEFor Respondent: SHRI S.S. RANA, CIT(DR)

Section 143(2)Section 143(3)Section 264Section 271(1)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 1997-98 DCIT, CIRCLE 19(1), VS. OKARA AGRO INDUSTRIES LTD. ROOM NO. 221, 803, VIKRAM TOWER, C.R. BUILDING, RAJINDER PLACE, I.P. ESTATE, NEW DELHI NEW DELHI (APPELLANT) (RESPONDENT) Department by : SHRI S.S. RANA, CIT(DR) Assessee by : NONE ORDER PER H.S. SIDHU, JM This appeal by the Assessee is directed against the Order dated 06.10.2017 of the Ld. CIT(A)-2, New Delhi pertaining to assessment year 1997-98 on the following grounds:- "On the fa…

ACIT-32(3), Mumbai vs. Shri Satyendra Kumar Goyal, Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 5562/MUM/2017[2012-13]Status: DisposedITAT Mumbai11 Jun 2019AY 2012-13

Bench: Shri Pawan Singh () & Shri N.K. Pradhan () Assessment Year: 2012-13 Asstt. Commissioner Of Shri Satyendra Kumar Income Tax-32(3), Mumbai Goyal, 1702, Pranay Nagar Vs. Room No. 108, 1St Floor, Society, Ram Mnadirextn Bldg. No. C-11, Road, Vazira Naka, Borivali Pratyakshakarbhavan, (W), Mumbai-400092. Bandrakurla Complex, Bandra (E), Mumbai- 400051. Pan No. Aaepg3578R Appellant Respondent Revenue By : Mr. Satish Chandra Rajore, Dr Assessee By : Mr. Vimal Punmiya, Ar Date Of Hearing : 13/03/2019 Date Of Pronouncement: 11/06/2019

For Appellant: Mr. Vimal Punmiya, ARFor Respondent: Mr. Satish Chandra Rajore, DR

Section 132Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI PAWAN SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2012-13 Asstt. Commissioner of Shri Satyendra Kumar Income Tax-32(3), Mumbai Goyal, 1702, Pranay Nagar Vs. Room No. 108, 1st floor, Society, Ram MnadirExtn Bldg. No. C-11, Road, Vazira Naka, Borivali PratyakshakarBhavan, (W), Mumbai-400092. BandraKurla Complex, Bandra (E), Mumbai- 400051. PAN No. AAEPG3578R Appellant Respondent Revenue by : Mr. Satish Chandra Rajore, DR Assessee by : Mr. Vimal Punmiya, AR Date of Hearing : 13/03/2019 Date of pronounc…

ITO, New Delhi vs. M/S Optima Webtech Pvt. Ltd, New Delhi

In the result, the appeal of the Revenue is allowed partly for statistical purposes

ITA 5457/DEL/2012[2007-08]Status: DisposedITAT Delhi10 Jun 2019AY 2007-08

Bench: Shri Amit Shukla & Shri O.P. Kantassessment Year: 2007-08 Income Tax Officer, Vs. M/S. Optima Webtech Pvt. Ward-13(4), New Delhi Ltd., 3775/3, Kanahiya Nagar, Tri Nagar, New Delhi Pan :Aaaco7509F (Appellant) (Respondent) Appellant By Shri P.C. Gupta, Sr.Dr Respondent By None

Section 143(2)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’, NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2007-08 Income Tax Officer, Vs. M/s. Optima Webtech Pvt. Ward-13(4), New Delhi Ltd., 3775/3, Kanahiya Nagar, Tri Nagar, New Delhi PAN :AAACO7509F (Appellant) (Respondent) Appellant by Shri P.C. Gupta, Sr.DR Respondent by None Date of hearing 27.05.2019 Date of pronouncement 10.06.2019 ORDER PER O.P. KANT, A.M.: This appeal by the Revenue is directed against order dated 22/06/2012 passed by the Ld. Commissioner of Income-tax (Appeals)-XVI, New Delhi [in s…

Shri Rathi Steel (Dakshin) Ltd., New Delhi vs. ACIT, Central Circle-16, New Delhi

In the result, all the appeals filed by the assessee are allowed

ITA 7973/DEL/2018[2009-10]Status: DisposedITAT Delhi31 May 2019AY 2009-10

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri Sanjay Goyal, CIT, DR

Section 132Section 142(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : A : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA Nos.7971 & 7972/Del/2018 Assessment Years: 2009-10 & 2011-12 Shri Rathi Steel Ltd., Vs ACIT, J-1/202, DDA Flats, Central Circle-16, Kalkaji, New Delhi. New Delhi. – 110 019. PAN: AAACS4554L ITA Nos.7973 & 7974/Del/2018 Assessment Years: 2009-10 & 2011-12 Shri Rathi Steel (Dakshin) Ltd., ACIT, J-1/202, DDA Flats, Central Circle-16, Kalkaji, New Delhi. New Delhi. – 110 019. PAN: AAACB1192M (Appellant) (Respondent) Assessee by : Shri Ved Jain, Advocate Revenue by :…

Shri Rathi Steel Ltd., New Delhi vs. ACIT, Central Circle-16, New Delhi

In the result, all the appeals filed by the assessee are allowed

ITA 7971/DEL/2018[2009-10]Status: DisposedITAT Delhi31 May 2019AY 2009-10

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri Sanjay Goyal, CIT, DR

Section 132Section 142(1)Section 143(3)Section 153A