PCIT v. Ojjus Medicare (P) Ltd.

465 ITR 101High Court2024#285 most cited

What is PCIT v. Ojjus Medicare (P) Ltd. authority for?

For assessments under Section 153C, the commencement point for calculating the six or ten assessment year block period is the date of issuing the Section 153C notice, or the date of the satisfaction note/handing over of books, as clarified by the first proviso to Section 153C(1).

277

judgments rely on this decision, according to BharatTax’s citation analysis of 367,518 Indian tax judgments — from 2023 to 2026.

Also referred to as

PCIT v. Ojjus Medicare · Ojjus Medicare (P) Ltd. · Section 153C · Section 153A · Section 132 · block period computation · date of search · six assessment years · ten assessment years · satisfaction note · 153C notice · abatement of assessment

Sections most often in play

Section 153CSection 143(3)Section 153ASection 132Section 148Section 147Section 149Section 151

Issues it is cited on

section 153a(b)section 153(c)(1)section 148bsection 153(a)(1)section 153c(1)section 292c(1)section 153c proceedingssection 153(c)abatement of assessmentsection 149(1)(a)warrant of authorisationsection 153a(1)(b)

Judgments citing PCIT v. Ojjus Medicare (P) Ltd.

Amol Awasthi, New Delhi vs. DCIT, Central Circle-I, New Delhi

In the result, appeals are allowed, as indicated

ITA 1348/DEL/2024[2018-19]Status: DisposedITAT Delhi13 Sept 2024AY 2018-19

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI M BALAGANESH, ACCOUNTANT MEMBER ITA Nos.1342, 1343, 1344, 1345, 1346, 1347 & 1348/DEL/2024 Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2018-19 Amol Awasthi, Vs. DCIT, Central Circle-I C/o Vinod Kumar Bindal & New Delhi Co. Chartered Accountants Shiv Sushil Bhawan D-219, Vivek Vihar, Phase-I New Delhi TAN/PAN: AACPA8416E (Appellant) (Respondent) Assessee by: Shri Vinod Kumar Bindal, AR Ms. Rinky Sharma, ITP Respondent by: Shri Vijay B Vasanta, CIT-DR Date of hearing: 03 07 202…

Amol Awasthi, New Delhi vs. DCIT, Central Circle-1, New Delhi

In the result, appeals are allowed, as indicated

ITA 1347/DEL/2024[2016-17]Status: DisposedITAT Delhi13 Sept 2024AY 2016-17

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI M BALAGANESH, ACCOUNTANT MEMBER ITA Nos.1342, 1343, 1344, 1345, 1346, 1347 & 1348/DEL/2024 Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2018-19 Amol Awasthi, Vs. DCIT, Central Circle-I C/o Vinod Kumar Bindal & New Delhi Co. Chartered Accountants Shiv Sushil Bhawan D-219, Vivek Vihar, Phase-I New Delhi TAN/PAN: AACPA8416E (Appellant) (Respondent) Assessee by: Shri Vinod Kumar Bindal, AR Ms. Rinky Sharma, ITP Respondent by: Shri Vijay B Vasanta, CIT-DR Date of hearing: 03 07 202…

Amol Awasthi, New Delhi vs. DCIT, C.C.1, New Delhi

In the result, appeals are allowed, as indicated

ITA 1346/DEL/2024[2015-16]Status: DisposedITAT Delhi13 Sept 2024AY 2015-16

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI M BALAGANESH, ACCOUNTANT MEMBER ITA Nos.1342, 1343, 1344, 1345, 1346, 1347 & 1348/DEL/2024 Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2018-19 Amol Awasthi, Vs. DCIT, Central Circle-I C/o Vinod Kumar Bindal & New Delhi Co. Chartered Accountants Shiv Sushil Bhawan D-219, Vivek Vihar, Phase-I New Delhi TAN/PAN: AACPA8416E (Appellant) (Respondent) Assessee by: Shri Vinod Kumar Bindal, AR Ms. Rinky Sharma, ITP Respondent by: Shri Vijay B Vasanta, CIT-DR Date of hearing: 03 07 202…

Amol Awasthi, New Delhi vs. DCIT, Central Circle-1, New Delhi

In the result, appeals are allowed, as indicated

ITA 1345/DEL/2024[2014-15]Status: DisposedITAT Delhi13 Sept 2024AY 2014-15

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI M BALAGANESH, ACCOUNTANT MEMBER ITA Nos.1342, 1343, 1344, 1345, 1346, 1347 & 1348/DEL/2024 Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2018-19 Amol Awasthi, Vs. DCIT, Central Circle-I C/o Vinod Kumar Bindal & New Delhi Co. Chartered Accountants Shiv Sushil Bhawan D-219, Vivek Vihar, Phase-I New Delhi TAN/PAN: AACPA8416E (Appellant) (Respondent) Assessee by: Shri Vinod Kumar Bindal, AR Ms. Rinky Sharma, ITP Respondent by: Shri Vijay B Vasanta, CIT-DR Date of hearing: 03 07 202…

Amol Awasthi, New Delhi vs. DCIT, C.C.1, New Delhi

In the result, appeals are allowed, as indicated

ITA 1344/DEL/2024[2013-14]Status: DisposedITAT Delhi13 Sept 2024AY 2013-14

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI M BALAGANESH, ACCOUNTANT MEMBER ITA Nos.1342, 1343, 1344, 1345, 1346, 1347 & 1348/DEL/2024 Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2018-19 Amol Awasthi, Vs. DCIT, Central Circle-I C/o Vinod Kumar Bindal & New Delhi Co. Chartered Accountants Shiv Sushil Bhawan D-219, Vivek Vihar, Phase-I New Delhi TAN/PAN: AACPA8416E (Appellant) (Respondent) Assessee by: Shri Vinod Kumar Bindal, AR Ms. Rinky Sharma, ITP Respondent by: Shri Vijay B Vasanta, CIT-DR Date of hearing: 03 07 202…

Amol Awasthi, New Delhi vs. DCIT, C.C.1, New Delhi

In the result, appeals are allowed, as indicated

ITA 1343/DEL/2024[2012-13]Status: DisposedITAT Delhi13 Sept 2024AY 2012-13

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI M BALAGANESH, ACCOUNTANT MEMBER ITA Nos.1342, 1343, 1344, 1345, 1346, 1347 & 1348/DEL/2024 Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2018-19 Amol Awasthi, Vs. DCIT, Central Circle-I C/o Vinod Kumar Bindal & New Delhi Co. Chartered Accountants Shiv Sushil Bhawan D-219, Vivek Vihar, Phase-I New Delhi TAN/PAN: AACPA8416E (Appellant) (Respondent) Assessee by: Shri Vinod Kumar Bindal, AR Ms. Rinky Sharma, ITP Respondent by: Shri Vijay B Vasanta, CIT-DR Date of hearing: 03 07 202…

Amol Awasthi, New Delhi vs. DCIT, C.C.1, New Delhi

In the result, appeals are allowed, as indicated

ITA 1342/DEL/2024[2011-12]Status: DisposedITAT Delhi13 Sept 2024AY 2011-12

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI M BALAGANESH, ACCOUNTANT MEMBER ITA Nos.1342, 1343, 1344, 1345, 1346, 1347 & 1348/DEL/2024 Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2018-19 Amol Awasthi, Vs. DCIT, Central Circle-I C/o Vinod Kumar Bindal & New Delhi Co. Chartered Accountants Shiv Sushil Bhawan D-219, Vivek Vihar, Phase-I New Delhi TAN/PAN: AACPA8416E (Appellant) (Respondent) Assessee by: Shri Vinod Kumar Bindal, AR Ms. Rinky Sharma, ITP Respondent by: Shri Vijay B Vasanta, CIT-DR Date of hearing: 03 07 202…

Ramdas Chabaji Dhankude, Pune vs. ACIT, Central Circle-2(4), Pune

In the result, the appeal filed by the assessee is allowed

ITA 822/PUN/2024[2009-10]Status: DisposedITAT Pune04 Sept 2024AY 2009-10

Bench: Shri S.S. Godara & Shri Inturi Rama Rao

For Appellant: Shri Suhas BoraFor Respondent: Shri Arvind Desai
Section 132Section 143(3)Section 153CSection 250

…In the light of this discussion, the assessment made for the year under consideration, i.e. 2009-10 is barred by limitation. Our view is fortified by the judgment rendered by the Hon’ble Delhi High Court in the case of PCIT Vs. Ojjus Medicare Pvt. Ltd. (2024) 465 ITR 101 5 (Delhi). Accordingly, the appellant succeeds in the additional ground raised. 11. Since we have allowed the legal ground raised by the appellant in his favour, the other grounds raised on merits become academic, requiring no adjudication. 12. In the result, the appeal filed by the assessee is allowed. Order pronounced in the open court on 04…

Sarangabani Kirubakaran, Chennai vs. DCIT, Circle-1(2), Chennai

The appeals stand allowed accordingly

ITA 1234/CHNY/2023[2011-12]Status: DisposedITAT Chennai04 Sept 2024AY 2011-12

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1.आयकरअपील सं./ Ita No.1233/Chny/2023 (िनधा)रण वष) / Assessment Year: 2009-10) & 2.आयकरअपील सं./ Ita No.1234/Chny/2023 (िनधा)रण वष) / Assessment Year: 2011-12) Shri Sarangabani Kirubakaran Dcit बनाम/ 17/6, First Pillayar Koil Street, Circle-1(2) Vs. Ekkatuthangal, Chennai-600 032. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Bumpk-0892-B (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Ms.T.V.Muthu Abirami,(Advocate)-Ld.Ar " थ"कीओरसे/Respondent By : Shri Nilay Baran Som (Cit) -Ld. Sr.Dr सुनवाईकीतारीख/Date Of Hearing : 25-07-2024 घोषणाकीतारीख /Date Of Pronouncement : 04-09-2024 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Assessee For Assessment Years (Ay) 2009- 10 & 2011-12 Arises Out Of The Common Order Of Learned Commissioner Of Income Tax (Appeals)-18, Chennai, [Cit(A)] Dated 13-09-2023 In The Matter Of Separate Assessments Framed By The Ld. Ao U/S.153C R.W.S. 153A R.W.S. 143(3) Of The Act. During Hearing, Ld. Ar Raised A Pertinent Additional Ground Of Appeal To Submit That Considering The Date Of Satisfaction Note, These Assessments Are Liable To Be Quashed Being Barred By Limitation. Reliance Has Been Placed On The Decision Of Hon’Ble Supreme Court In The Case Of Cit Vs. Jasjit Singh (155 Taxmann.Com 155). The Copy Of The Same Has Been Placed On Record. The Additional Ground Of Appeal Read As Under: -

For Appellant: Ms.T.V.Muthu Abirami,(Advocate)-Ld.ARFor Respondent: Shri Nilay Baran Som (CIT) -Ld. Sr.DR
Section 132Section 153ASection 153CSection 69

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ%वाल ,लेखा सद( के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1.आयकरअपील सं./ ITA No.1233/Chny/2023 (िनधा)रण वष) / Assessment Year: 2009-10) & 2.आयकरअपील सं./ ITA No.1234/Chny/2023 (िनधा)रण वष) / Assessment Year: 2011-12) Shri Sarangabani Kirubakaran DCIT बनाम/ 17/6, First Pillayar Koil Street, Circle-1(2) Vs. Ekkatuthangal, Chennai-600 032. Chennai. "थायीलेखासं./जीआइआरसं./PAN/GIR No. BUMPK-0892-B (अपीलाथ"/Appellant) : (" थ"…

Sarangabani Kribakaran, Chennai vs. DCIT, Circle1(2), Chennai

The appeals stand allowed accordingly

ITA 1233/CHNY/2023[2009-10]Status: DisposedITAT Chennai04 Sept 2024AY 2009-10

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1.आयकरअपील सं./ Ita No.1233/Chny/2023 (िनधा)रण वष) / Assessment Year: 2009-10) & 2.आयकरअपील सं./ Ita No.1234/Chny/2023 (िनधा)रण वष) / Assessment Year: 2011-12) Shri Sarangabani Kirubakaran Dcit बनाम/ 17/6, First Pillayar Koil Street, Circle-1(2) Vs. Ekkatuthangal, Chennai-600 032. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Bumpk-0892-B (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Ms.T.V.Muthu Abirami,(Advocate)-Ld.Ar " थ"कीओरसे/Respondent By : Shri Nilay Baran Som (Cit) -Ld. Sr.Dr सुनवाईकीतारीख/Date Of Hearing : 25-07-2024 घोषणाकीतारीख /Date Of Pronouncement : 04-09-2024 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Assessee For Assessment Years (Ay) 2009- 10 & 2011-12 Arises Out Of The Common Order Of Learned Commissioner Of Income Tax (Appeals)-18, Chennai, [Cit(A)] Dated 13-09-2023 In The Matter Of Separate Assessments Framed By The Ld. Ao U/S.153C R.W.S. 153A R.W.S. 143(3) Of The Act. During Hearing, Ld. Ar Raised A Pertinent Additional Ground Of Appeal To Submit That Considering The Date Of Satisfaction Note, These Assessments Are Liable To Be Quashed Being Barred By Limitation. Reliance Has Been Placed On The Decision Of Hon’Ble Supreme Court In The Case Of Cit Vs. Jasjit Singh (155 Taxmann.Com 155). The Copy Of The Same Has Been Placed On Record. The Additional Ground Of Appeal Read As Under: -

For Appellant: Ms.T.V.Muthu Abirami,(Advocate)-Ld.ARFor Respondent: Shri Nilay Baran Som (CIT) -Ld. Sr.DR
Section 132Section 153ASection 153CSection 69

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ%वाल ,लेखा सद( के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1.आयकरअपील सं./ ITA No.1233/Chny/2023 (िनधा)रण वष) / Assessment Year: 2009-10) & 2.आयकरअपील सं./ ITA No.1234/Chny/2023 (िनधा)रण वष) / Assessment Year: 2011-12) Shri Sarangabani Kirubakaran DCIT बनाम/ 17/6, First Pillayar Koil Street, Circle-1(2) Vs. Ekkatuthangal, Chennai-600 032. Chennai. "थायीलेखासं./जीआइआरसं./PAN/GIR No. BUMPK-0892-B (अपीलाथ"/Appellant) : (" थ"…

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2938/DEL/2023[2017-18]Status: DisposedITAT Delhi30 Aug 2024AY 2017-18

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…uted to Parliament. On the other hand, a plain reading of section 153-C supports the interpretation which this Court adopts. 11. For the foregoing reasons, the Court finds no merit in these appeals; they are accordingly dismissed, without order on costs.” ii) 465 ITR 101 (Del) PCIT vs. Ojjus Medicare (P) Ltd. (pages 459-545 of JPB-II) iii) 380 ITR 612 (Del) CIT vs. RRJ Securities Ltd. (pages 33-48 of JPB) iv) ITA No. 1685/D/2023 Rakesh Bansal vs. ACIT (pages 260-270 of JPB) v) ITA No. 3095/D/2013 dated 30.5.2024 Esha Securities (P) Ltd. vs. DCIT 6 With regard to Ground 1.1 and 1.3 of grounds of appeal, Ld AR subm…

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2937/DEL/2023[2016-17]Status: DisposedITAT Delhi30 Aug 2024AY 2016-17

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…uted to Parliament. On the other hand, a plain reading of section 153-C supports the interpretation which this Court adopts. 11. For the foregoing reasons, the Court finds no merit in these appeals; they are accordingly dismissed, without order on costs.” ii) 465 ITR 101 (Del) PCIT vs. Ojjus Medicare (P) Ltd. (pages 459-545 of JPB-II) iii) 380 ITR 612 (Del) CIT vs. RRJ Securities Ltd. (pages 33-48 of JPB) iv) ITA No. 1685/D/2023 Rakesh Bansal vs. ACIT (pages 260-270 of JPB) v) ITA No. 3095/D/2013 dated 30.5.2024 Esha Securities (P) Ltd. vs. DCIT 6 With regard to Ground 1.1 and 1.3 of grounds of appeal, Ld AR subm…

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2936/DEL/2023[2015-16]Status: DisposedITAT Delhi30 Aug 2024AY 2015-16

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…uted to Parliament. On the other hand, a plain reading of section 153-C supports the interpretation which this Court adopts. 11. For the foregoing reasons, the Court finds no merit in these appeals; they are accordingly dismissed, without order on costs.” ii) 465 ITR 101 (Del) PCIT vs. Ojjus Medicare (P) Ltd. (pages 459-545 of JPB-II) iii) 380 ITR 612 (Del) CIT vs. RRJ Securities Ltd. (pages 33-48 of JPB) iv) ITA No. 1685/D/2023 Rakesh Bansal vs. ACIT (pages 260-270 of JPB) v) ITA No. 3095/D/2013 dated 30.5.2024 Esha Securities (P) Ltd. vs. DCIT 6 With regard to Ground 1.1 and 1.3 of grounds of appeal, Ld AR subm…

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2935/DEL/2023[2014-15]Status: DisposedITAT Delhi30 Aug 2024AY 2014-15

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…uted to Parliament. On the other hand, a plain reading of section 153-C supports the interpretation which this Court adopts. 11. For the foregoing reasons, the Court finds no merit in these appeals; they are accordingly dismissed, without order on costs.” ii) 465 ITR 101 (Del) PCIT vs. Ojjus Medicare (P) Ltd. (pages 459-545 of JPB-II) iii) 380 ITR 612 (Del) CIT vs. RRJ Securities Ltd. (pages 33-48 of JPB) iv) ITA No. 1685/D/2023 Rakesh Bansal vs. ACIT (pages 260-270 of JPB) v) ITA No. 3095/D/2013 dated 30.5.2024 Esha Securities (P) Ltd. vs. DCIT 6 With regard to Ground 1.1 and 1.3 of grounds of appeal, Ld AR subm…

DCIT, New Delhi vs. M/S. Esha Securities Pvt. Ltd., New Delhi

ITA 3357/DEL/2013[2004-05]Status: DisposedITAT Delhi30 May 2024AY 2004-05

Bench: Shri Saktijit Dey & Shri Naveen Chandra

For Appellant: Shri Amit Goel, CAFor Respondent: Shri T. James Singson
Section 14ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 3095/DEL/2013 [A.Y. 2004-05] ITA No. 3099/DEL/2013 [A.Y. 2005-06] M/s Esha Securities Pvt Ltd Vs. The Dy. C.I.T 59/17, Bahubali Apartment Central Circle – 13 New Rohtak Road, Karol Bagh New Delhi New Delhi ITA No. 3357/DEL/2013 [A.Y. 2004-05] The Dy.C.I.T Vs. M/s Esha Securities Pvt Ltd Central Circle – 13 59/17, Bahubali Apartment New Delhi New Rohtak Road, Karol Bagh New Delhi PAN – AAACE2862 P PAN – AAACE 2862 P (Applicant) (Respondent) Assessee…

M/S Esha Securities Ltd., New Delhi vs. ACIT, New Delhi

ITA 3099/DEL/2013[2005-06]Status: DisposedITAT Delhi30 May 2024AY 2005-06

Bench: Shri Saktijit Dey & Shri Naveen Chandra

For Appellant: Shri Amit Goel, CAFor Respondent: Shri T. James Singson
Section 14ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 3095/DEL/2013 [A.Y. 2004-05] ITA No. 3099/DEL/2013 [A.Y. 2005-06] M/s Esha Securities Pvt Ltd Vs. The Dy. C.I.T 59/17, Bahubali Apartment Central Circle – 13 New Rohtak Road, Karol Bagh New Delhi New Delhi ITA No. 3357/DEL/2013 [A.Y. 2004-05] The Dy.C.I.T Vs. M/s Esha Securities Pvt Ltd Central Circle – 13 59/17, Bahubali Apartment New Delhi New Rohtak Road, Karol Bagh New Delhi PAN – AAACE2862 P PAN – AAACE 2862 P (Applicant) (Respondent) Assessee…

The Pr. Commissioner of Income Tax, Central -3 vs. Pawansut Holding Ltd

ITA/472/2023HC Delhi22 Aug 2023

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

Section 139(1)Section 142(1)Section 143(1)(a)Section 148Section 148ASection 69A

…$~43 & 44 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 472/2023 ANKIT GAUR .....Petitioner Through: Mr. Yogesh Jogia, Mr Amit Sood & Mr. Chandan Dutta, Advs. versus INCOME TAX OFFICER, WARD 60(5), NEW DELHI AND ORS. .....Respondents Through: Mr. Abhishek Maratha, SCC with Mr. Apoorv Agarwal & Mr. Parth Samiwal, JSCs, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr Bhanukaran Singh Jodha & Mr. Nimit Saigal, Advs. 44 + W.P.(C) 483/2023 RAJ LAXMI GAUR .....Petitioner Through: Mr. Yogesh Jogia, Mr Amit Sood & Mr. Chandan Dutta, Advs. versus INCOME TAX OFF…