How many judgments cite PCIT v. NDR Promoters?

27 judgments on BharatTax cite PCIT v. NDR Promoters (102 Taxmann.com 182), spanning 2019 to 2026.

Which sections of the Income Tax Act does PCIT v. NDR Promoters come up under?

It is most often cited in judgments turning on Section 1961, Section 68, Section 143(3), Section 147, Section 148, Section 131.

PCIT v. NDR Promoters

102 Taxmann.com 182High Court2019#4270 most cited

What is PCIT v. NDR Promoters authority for?

Additions under Section 68 for share capital received from companies managed by one person are justified when the Assessing Officer establishes this fact. The Supreme Court has upheld this view.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2026.

Also referred to as

PCIT v. NDR Promoters · Section 68 · bogus share capital · share application money · accommodation entry · unexplained cash credit · genuineness of transaction · onus of proof · addition u/s 68 · rule 46a

Sections most often in play

Section 1961 Section 68 Section 143(3)Section 147 Section 148 Section 131 Section 133(6)Section 46A

Read the full judgment

Issues it is cited on

onus of proof bogus share capital share application money genuineness of the transaction addition u/s 68 rule 46a section 133(6)accommodation entry section 131 unexplained cash credit section 68 section 133a

Judgments citing PCIT v. NDR Promoters

Deputy Commissioner of Income, Central Circle, Meerut vs. Dr. Jagat Narain Subharati Charitable Trust, Dehradun

ITA 2553/DEL/2024[2013-14]Status: DisposedITAT Delhi30 Jan 2026AY 2013-14

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

For Appellant: Sh. Kalrav Mehrotra, AdvFor Respondent: Sh. Rajesh Kumar Dhanesta, Sr

Section 143(3)Section 148Section 68

…P a g e | 1 ITA Nos. 2552 & 2553/Del/2024 Dr. JagatNarainSubharti Charitable Trust (AYs: 2012-13 & 2013-14) IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos. 2552 & 2553/Del/2024 (Assessment Years: 2012-13 & 2013-14) DCIT, Central Circle Vs. Dr. Jagat Narain Subharti Aaykar Bhawan, Near Charitable Trust Bhainsali Ground, Nand Ki Chowki, Meerut, UP – 250001 AamWala Road, Kotra Santaur, Prem Nagar, Dehradun, Uttarakhand – 248007 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAFTS4572G Appellant .. Respondent Appellant b…

Deputy Commissioner of Income Tax, Central Circle, Meerut, Income Tax Office vs. Dr. Jagar Narain Subharti Charitable Trust, Dehradun

ITA 2552/DEL/2024[2012-13]Status: DisposedITAT Delhi30 Jan 2026AY 2012-13

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

For Appellant: Sh. Kalrav Mehrotra, AdvFor Respondent: Sh. Rajesh Kumar Dhanesta, Sr

Section 143(3)Section 148Section 68

ACIT Central Circle 2 (2), Chennai vs. M/S Midas Golden Distilleries Private Limited, Kanchipuram

In the result, the appeal filed by the Revenue is partly allowed

ITA 2562/CHNY/2017[2004-05]Status: DisposedITAT Chennai25 Apr 2025AY 2004-05

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita No.2562/Chny/2017 िनधा:रण वष: /Assessment Year: 2004-05

For Appellant: Shri T. Vasudevan, AdvocateFor Respondent: Shri A. Sasi Kumar, CIT

Section 143(3)

…upon by the assessee, were also distinguished and in our considered view, are rightly so. 37. The case of the Revenue stands substantiated and supported by the decision of the Delhi High Court in the case of PCIT Vs. NDR Promoters P. Ltd. [reported in (2019) 102 Taxmann.com 182] wherein it has been held that when the Assessing Officer made additions to the assessee's income under Section 68 of the Act in respect of the amounts received as share capital from several companies, which was, in fact, maintained by one person, the additions were held to be justified. The special leave petition filed against this decis…

Shri Krishan Kumar Jalan, Bangalore vs. ITO, W-1, Sirsa

In the result appeal of the assessee is dismissed

ITA 933/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh15 Jan 2025AY 2014-15

For Appellant: Shri P.K. Prasad, Advocate &For Respondent: Dr. Vivek Vardhan, JCIT, Sr. DR

Section 10(38)Section 143(2)Section 143(3)Section 250(6)Section 253Section 68

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ“ए”, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: HYBRID MODE श्री विक्रम सिंह यादव, लेखा सदस्य एवं श्री परेश म. जोशी, न्यायिक सदस्य BEFORE: SHRI. VIKRAM SINGH YADAV, AM &SHRI. PARESH M. JOSHI, JM आयकर अपील सं . / ITA NO. 933/Chd/2019 निर्धारण वर्ष / Assessment Year : 2014-15 Shri Krishan Kumar Jalan J-206, Purva Venezia Apartment, 2nd Floor, Mother Dairy Yelahanka, Bangalore-560064 बनाम The ITO Ward-1, Sirsa स्थायीलेखासं . / PAN NO: AFKPK8520J अपीलार्थी/Appellant निर्धारिती की ओर से/Assessee by : Shri P.K. Prasad, Advocate &…

Heritage Hospitals Ltd, New Delhi vs. DCIT, Circle-11(1), New Delhi

ITA 4090/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Oct 2024AY 2014-15

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Anand Kumar Pandey, AdvFor Respondent: Shri Sandeep Kumar Mishra, Sr. DR

Section 142(1)Section 143(2)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH, NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 4090/DEL/2018 [A.Y. 2014-15] Heritage Hospitals Ltd Vs. The Dy CIT B-27/5, Raja Garden Circle - 11( 1) Ramesh Nagar, New Delhi New Delhi PAN – AAACH 8678 L (Applicant) (Respondent) Assessee By : Shri Anand Kumar Pandey, Adv Department By : Shri Sandeep Kumar Mishra, Sr. DR Date of Hearing : 02.08.2024 Date of Pronouncement : .10.2024 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred against the order of the CIT(…

Samarth Lifestyle Retailing Pvt. Ltd., Jaipur vs. DCIT, Circle-6, Jaipur

In the result, the appeal of the assessee is allowed

ITA 621/JPR/2024[2011-12]Status: DisposedITAT Jaipur17 Oct 2024AY 2011-12

For Appellant: Shri P. C. Parwal, CAFor Respondent: Shri Sanjay Nargas, Addl. CIT

Section 143(1)Section 143(3)Section 147Section 148Section 68

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,'A' JAIPUR श्री संदीप गोसाई, न्यायिक सदस्य एवं श्री राठौड कमलेश जयंतभाई, लेखा सदस्य के समक्ष BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA No. 621/JP/2024 निर्धारण वर्ष / Assessment Year : 2011-12 Samarth Lifestyle Retailing Private Limited, 601, 6th Floor, Ganga Heights SB-154, Lal Kothi Tonk Road, Jaipur बनाम Vs. DCIT, Circle-06, Jaipur स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AAACV 7598 M अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Shri P.…

Rising Stock Trade Private Limited, Jaipur vs. Income Tax Officer, Ward-1 (1), Jaipur

ITA 303/JPR/2022[2012-13]Status: DisposedITAT Jaipur01 Oct 2024AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rajeev Sogani (C.A.)For Respondent: Smt. Monisha Choudhary (Addl. CIT)

Section 147Section 148Section 151Section 153C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 303/JPR/2022 fu/kZkj.k o"kZ@Assessment Years : 2012-13 Rising Stock Trade Private Limited cuke The ITO, Ashapura, Narayan Vihar, Government Vs. Ward-1(1), Jaipur. School Ke Samne Pancholiyo Ki Dhani, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFCR 3344 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee by…

Quest Online, Kolkata vs. ITO, Ward-49(1), Kolkata.

In the result, the appeal of the assessee is allowed

ITA 1046/KOL/2023[2020-21`]Status: DisposedITAT Kolkata03 May 2024

Bench: Shri Sanjay Garg & Rajesh Kumari.T.A. No.1046/Kol/2023 Assessment Year: 2020-21 Quest Online…………………………………...............................……….……Appellant Block-A, 3Rd Floor, Room No.24, 1, Chandni Chowk Street, Princep Street, Kolkata – 700072. [Pan:Aaafq4820G] Vs. Ito, Ward-49(1),Kolkata.............…..….…..….........……........……...…..…..Respondent Appearances By: Shri S. M. Surana, Advocate & Sunil Surana, Ca, Appeared On Behalf Of The Appellant. Shri S. Datta, Cit, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 02, 2024 Date Of Pronouncing The Order : May 03, 2024 Order Per Rajesh Kumar: The Present Appeal Filed By The Assessee For The Assessment Year 2020-21Against The Order Dated 08.09.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Only Issue Raised In The Various Grounds Of Appeals Is Against The Confirmation Of Addition By Cit(A) Of Rs.14,82,41,932/- As Made By The Assessing Officer U/S 68 Of The Act R.W.S. 115Bbe Of The Act. 3. The Facts In Brief Are That The Assessee Filed Return Of Income On 09.01.2021 Declaring Total Income From Business & Profession At Rs.36,73,790/-. The Case Was Selected For Complete Scrutiny Under Cass & Statutory Notices Were Duly Issued & Served Upon The Assessee. During The Assessment Proceedings, The Various Documents & Evidences Were Called For By The Assessing Officer From The Assessee

Section 115BSection 133(6)Section 143(3)Section 250Section 68

…आयकर अपीलीय अिधकरण, कोलकाता पीठ ‘ए’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A”BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Rajesh Kumar, Accountant Member I.T.A. No.1046/Kol/2023 Assessment Year: 2020-21 Quest Online…………………………………...............................……….……Appellant Block-A, 3rd Floor, Room No.24, 1, Chandni Chowk Street, Princep Street, Kolkata – 700072. [PAN:AAAFQ4820G] vs. ITO, Ward-49(1),Kolkata.............…..….…..….........……........……...…..…..Respondent Appearances by: Shri S. M. Surana, Advocate & Sunil Surana, CA, appeared on behalf of the appellant. Shri S. Datta, CIT, Sr…

Income Tax Officer Ward-4(2)(4), Mumbai vs. M/S.Lucky Star International Private Limited, Mumbai

ITA 5691/MUM/2017[2010-11]Status: DisposedITAT Mumbai19 Jul 2023AY 2010-11

Bench: Shri B.R. Baskaran (Am) & Shri Narender Kumar Choudhry (Jm)

Section 133(6)Section 143(1)Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “A” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Shri Narender Kumar Choudhry (JM) I.T.A. No. 5691/Mum/2017 (A.Y. 2010-11) Vs. M/s. Lucky Star ITO, Ward 4(2)(4) 6th Floor, Room No. 647 International Pvt. Ltd. Aayakar Bhavan 211/213, 2nd Floor M.K. Road Kalbadevi Road Mumbai-400 020. Near Jewel World Mumbai-400 002. PAN : AABCL1519M (Appellant) (Respondent) Assessee by Shri Karan Jain Department by Shri Manoj Kumar Sinha Date of Hearing 04.05.2023 Date of Pronouncement 19.07.2023 O R D E R Per B.R.Baskaran (AM) :- The revenue has filed this appeal challenging…

Dream Procon Private Limited, New Delhi vs. DCIT Circle-7(2), New Delhi

In the result, the Appeal of the Assessee dismissed ex-parte

ITA 8701/DEL/2019[2014-15]Status: DisposedITAT Delhi22 Sept 2022AY 2014-15

Bench: Shri Shamim Yahya & Shri Yogesh Kumar U.S.I.T.A. No. 8701/Del/2019 (A.Y 2014-15)

For Appellant: None

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

…1 Dream Procon P. Ltd. Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 8701/DEL/2019 (A.Y 2014-15) Dream Procon Private Limited DCIT 811, Krishna Apra, Netaji Vs. C. R. Building, IP Estate, Subhash Palace, Pitampura, New Delhi New Delhi PAN:AADCD8577B (RESPONDENT) (APPELLANT) Assessee by : None Department Shri Sumit Kumar Verma, Sr. D. R.; by: Date of Hearing 22.09.2022 Date of Pronouncement 22.09.2022 ORDER PER YOGESH KUMAR U.S., JM The present appeal is filed by the assessee ch…

Vinod Kumar Gupta, Uttarpradesh vs. Circle-1(1)(1), Meerut

In the result, the appeal of the assessee is allowed

ITA 664/DEL/2022[2014-15]Status: DisposedITAT Delhi30 Aug 2022AY 2014-15

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Appellant: Sh. Salil Kapoor, Adv. &For Respondent: Sh. Surender Pal, CIT DR

Section 131Section 133(6)Section 143(3)Section 254Section 263

…THE INCOME TAX APPELLATE TRIBUNAL DELHIBENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Anubhav Sharma, Judicial Member ITA No. 664/Del/2022 : Asstt. Year : 2014-15 Vinod Kumar Gupta, Vs Pr. CIT, A-11, Jawala Nagar Meerut, Ghaziabad Meerut, Uttar Pradesh-250002 (APPELLANT) (RESPONDENT) PAN No. AAQPG8113L Assessee by: Sh. Salil Kapoor, Adv. & Sh. Sumit Lal Chandani, Adv. Revenue by: Sh. Surender Pal, CIT DR Date of Hearing: 20.07.2022 Date of Pronouncement: 30.08.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of ld.…

ITO, New Delhi vs. M/S. Team Plus Securities Ltd, New Delhi

In the result for AY 2004-05, ITA number 03/05/2006/del/2009 filed by the assessee is dismissed and ITA number 03/09/2001/del/2009 filed by the learned assessing officer is allowed

ITA 3901/DEL/2009[2004-05]Status: FixedITAT Delhi25 Nov 2019AY 2004-05

Bench: Shri Prashant Maharishi & Shri K.N.Chary

For Appellant: NoneFor Respondent: Smt Naina Soin Kapil, Sr. DR

Section 147Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER ITA No. 3901/Del/2009, 2708/Del/2008 (Assessment Year: 2004-05, 2005-06) Income Tax Officer, Vs. M/s. Team Plus Securities Ward-16(2), Ltd, New Delhi 1st Floor, Thakur House, Central Wingh, Janpath, New Delhi (Appellant) (Respondent) ITA No. 3506/Del/2008, (Assessment Year: 2004-05) M/s. Team Plus Securities Ltd, Vs. Income Tax Officer, 1st Floor, Thakur House, Ward-16(2), Central Wingh, Janpath, New Delhi New Delhi (Appellant) (Respondent) Revenue by : Smt Naina Soin…

M/S Team Plus Securities Ltd., New Delhi vs. ITO, New Delhi

In the result for AY 2004-05, ITA number 03/05/2006/del/2009 filed by the assessee is dismissed and ITA number 03/09/2001/del/2009 filed by the learned assessing officer is allowed

ITA 3506/DEL/2009[2004-05]Status: DisposedITAT Delhi25 Nov 2019AY 2004-05

Bench: Shri Prashant Maharishi & Shri K.N.Chary

For Appellant: NoneFor Respondent: Smt Naina Soin Kapil, Sr. DR

Section 147Section 68

ITO Ward- 16 (2), New Delhi vs. Team Plus Securities Ltd, New Delhi

In the result for AY 2004-05, ITA number 03/05/2006/del/2009 filed by the assessee is dismissed and ITA number 03/09/2001/del/2009 filed by the learned assessing officer is allowed

ITA 2708/DEL/2008[2005-2006]Status: FixedITAT Delhi25 Nov 2019AY 2005-2006

Bench: Shri Prashant Maharishi & Shri K.N.Chary

For Appellant: NoneFor Respondent: Smt Naina Soin Kapil, Sr. DR

Section 147Section 68

Rs India Infrapower Pvt. Ltd., Gurgaon vs. ITO, Ward- 3(4), Gurgaon

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

ITA 3238/DEL/2018[2013-14]Status: DisposedITAT Delhi09 Oct 2019AY 2013-14

Bench: Shri Amit Shukla & Shri Prashant Maharishirs India Infrapower Pvt Ltd, Vs. Ito, Gl Business Centre, Dundahera, Ward-3(4), Old Delhi, Gurgaon Road, Gurgaon Gurgaon Pan: Aaecp9526H (Appellant) (Respondent)

For Appellant: Shri Salil Agarwal;. AdvFor Respondent: Shri Surender Pal, Sr. DR

Section 143(3)Section 250Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER RS India Infrapower Pvt Ltd, Vs. ITO, GL Business Centre, Dundahera, Ward-3(4), Old Delhi, Gurgaon Road, Gurgaon Gurgaon PAN: AAECP9526H (Appellant) (Respondent) Assessee by : Shri Salil Agarwal;. Adv Shri Ravi Pratap Mall, Adv Revenue by: Shri Surender Pal, Sr. DR Date of Hearing 17/07/2019 Date of pronouncement 09/10/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This is an appeal filed by the assessee against the order of the ld CIT (A)-1, Gurgaon dated 17.11.2017…

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…

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…

Prayag Polytech Pvt. Ltd., New Delhi vs. Addl. CIT, Special Range- 7, New Delhi

In the result, the appeal of the assessee is allowed

ITA 6015/DEL/2017[2014-15]Status: DisposedITAT Delhi18 Jun 2019AY 2014-15

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumarassessment Year: 2014-15

For Appellant: Sh. Ved Jain, Adv. & Sh. Ashish Goel, AdvFor Respondent: Sh. Surender Pal, Sr. DR

Section 127(1)Section 133(6)Section 142(1)Section 143(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2014-15 ADDL. CIT, SPECIAL VS. PRAYAG POLYTECH PVT. LTD. RANGE-7, 1106-7, VIKRAM TOWERS, NEW DELHI 16, RAJENDRA PLACE, NEW DELHI – 110 008 (PAN: AAACP1009R) (APPELLANT) (RESPONDENT) Assessment Year: 2014-15 PRAYAG POLYTECH PVT. LTD. VS. ADDL. CIT, SPECIAL 1106-7, VIKRAM TOWERS, RANGE-7, 16, RANJENDRA PLACE, NEW DELHI NEW DELHI – 110 008 (PAN: AAACP1009R) (APPELLANT) (RESPONDENT) Assessee by : Sh. Ved Jain, Adv. & Sh. Ashish Goel, Adv. Department…

Addl. CIT, Special Range- 7, New Delhi vs. Prayag Polytech Pvt. Ltd., New Delhi

In the result, the appeal of the assessee is allowed

ITA 5970/DEL/2017[2014-15]Status: DisposedITAT Delhi18 Jun 2019AY 2014-15

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumarassessment Year: 2014-15

For Appellant: Sh. Ved Jain, Adv. & Sh. Ashish Goel, AdvFor Respondent: Sh. Surender Pal, Sr. DR

Section 127(1)Section 133(6)Section 142(1)Section 143(2)Section 68

ACIT, New Delhi vs. M/S. Swastik Tradex (P) Ltd., Kolkata

In the result, the appeal filed by the Revenue and the CO raised by the

ITA 33/DEL/2017[2008-09]Status: DisposedITAT Delhi30 Apr 2019AY 2008-09

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

…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.175 & 176/Del/2017 Assessment Years: 2009-10 & 2010-11 ACIT, Vs Bhadani Financiers Pvt. Ltd., Central Circle-31, Room No.22, Ground Floor, ARA Centre, Shanti Niketan, E-2, Jhandewalan Extn., 8, Camac Street, Park Street, New Delhi. Kolkata. PAN: AABCB9305MH CO Nos.88 & 89/Del/2017 (ITA Nos.175 & 176/Del/2017) Assessment Years: 2009-10 & 2010-11 Bhadani Financiers Pvt. Ltd., Vs. ACIT, Room No.22, Ground Floor, Central Circle-31, Shanti Niketan, ARA Centre, 8,…