PCIT v. Sarwar Agency (P) Lid

85 Taxmann.com 269High Court2017#2734 most cited

What is PCIT v. Sarwar Agency (P) Lid authority for?

The amendment to Section 153C(1) of the Income-tax Act, 1961, made by the Finance Act, 2017, which sets the reassessment period to six assessment years preceding the year of search for both searched and other persons, applies prospectively.

43

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2021 to 2024.

Also referred to as

PCIT v. Sarwar Agency · Sarwar Agency (P) Ltd · Section 153C · Section 153C(1) amendment · Finance Act 2017 · prospective application · reassessment period · search assessment · block period · assessment of other person

Sections most often in play

Section 132Section 132ASection 139Section 153ASection 153CSection 68

Issues it is cited on

hundi transactionsection 150(2)section 153c(1)illegal paymentsection 153(c)(1)section 150(1)public servantretraction of statementblock of assetssatisfaction noteblock periodsection 153(c)

Judgments citing PCIT v. Sarwar Agency (P) Lid

DCIT Central Circle 2(4), Chennai vs. Shri Vaithilingam, Chennai

In the result, the appeals of the revenue as well as the cross-objections of the assessee, for all the three years, stands dismissed

ITA 606/CHNY/2023[2017-18]Status: DisposedITAT Chennai03 Apr 2024AY 2017-18

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.604/Chny/2023 (िनधा"रण वष" / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.605/Chny/2023 (िनधा"रण वष" / Assessment Year: 2016-17) & 3. आयकरअपील सं./ Ita No.606/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) Dcit Shri Vaithilingam बनाम Central Circle-2(4) No.3/335, South Street, Chennai. Telungankudikadu, Orathanad, / Vs. Thanjavur-614 625. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aeapv-5323-H (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. Cross Objection No.51/Chny/2023 (In Ita No.604/Chny/2023) (िनधा"रण वष" / Assessment Year: 2015-16) & 5. Cross Objection No.52/Chny/2023 (In Ita No.605/Chny/2023) (िनधा"रण वष" / Assessment Year: 2016-17) & 6. Cross Objection No.53/Chny/2023 (In Ita No.606/Chny/2023) (िनधा"रण वष" / Assessment Year: 2017-18)

For Appellant: Shri J. Purushotaman (CA)-Ld. ARFor Respondent: Shri V. Nandakumar (CIT)- Ld. DR
Section 153C

…आयकर अपीलीय अिधकरण “बी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद! एवं माननीय "ी मनोज कुमार अ&वाल ,लेखा सद! के सम)। BEFORE HON’BLE SHRI V. DURGA RAO, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं./ ITA No.604/Chny/2023 (िनधा"रण वष" / Assessment Year: 2015-16) & 2. आयकरअपील सं./ ITA No.605/Chny/2023 (िनधा"रण वष" / Assessment Year: 2016-17) & 3. आयकरअपील सं./ ITA No.606/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) DCIT Shri Vaithilingam बनाम Central Circle-2(4) No.3/335, South Street, Chennai. Telungankudikadu, Orathanad, / Vs. Than…

DCIT Central Circle 2(4), Chennai vs. Shri Vaithilingam, Chennai

In the result, the appeals of the revenue as well as the cross-objections of the assessee, for all the three years, stands dismissed

ITA 605/CHNY/2023[2016-17]Status: DisposedITAT Chennai03 Apr 2024AY 2016-17

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.604/Chny/2023 (िनधा"रण वष" / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.605/Chny/2023 (िनधा"रण वष" / Assessment Year: 2016-17) & 3. आयकरअपील सं./ Ita No.606/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) Dcit Shri Vaithilingam बनाम Central Circle-2(4) No.3/335, South Street, Chennai. Telungankudikadu, Orathanad, / Vs. Thanjavur-614 625. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aeapv-5323-H (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. Cross Objection No.51/Chny/2023 (In Ita No.604/Chny/2023) (िनधा"रण वष" / Assessment Year: 2015-16) & 5. Cross Objection No.52/Chny/2023 (In Ita No.605/Chny/2023) (िनधा"रण वष" / Assessment Year: 2016-17) & 6. Cross Objection No.53/Chny/2023 (In Ita No.606/Chny/2023) (िनधा"रण वष" / Assessment Year: 2017-18)

For Appellant: Shri J. Purushotaman (CA)-Ld. ARFor Respondent: Shri V. Nandakumar (CIT)- Ld. DR
Section 153C

…आयकर अपीलीय अिधकरण “बी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद! एवं माननीय "ी मनोज कुमार अ&वाल ,लेखा सद! के सम)। BEFORE HON’BLE SHRI V. DURGA RAO, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं./ ITA No.604/Chny/2023 (िनधा"रण वष" / Assessment Year: 2015-16) & 2. आयकरअपील सं./ ITA No.605/Chny/2023 (िनधा"रण वष" / Assessment Year: 2016-17) & 3. आयकरअपील सं./ ITA No.606/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) DCIT Shri Vaithilingam बनाम Central Circle-2(4) No.3/335, South Street, Chennai. Telungankudikadu, Orathanad, / Vs. Than…

DCIT Central Circle 2(4), Chennai vs. Shri Vaithilingam, Chennai

In the result, the appeals of the revenue as well as the cross-objections of the assessee, for all the three years, stands dismissed

ITA 604/CHNY/2023[2015-16]Status: DisposedITAT Chennai03 Apr 2024AY 2015-16

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.604/Chny/2023 (िनधा"रण वष" / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.605/Chny/2023 (िनधा"रण वष" / Assessment Year: 2016-17) & 3. आयकरअपील सं./ Ita No.606/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) Dcit Shri Vaithilingam बनाम Central Circle-2(4) No.3/335, South Street, Chennai. Telungankudikadu, Orathanad, / Vs. Thanjavur-614 625. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aeapv-5323-H (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. Cross Objection No.51/Chny/2023 (In Ita No.604/Chny/2023) (िनधा"रण वष" / Assessment Year: 2015-16) & 5. Cross Objection No.52/Chny/2023 (In Ita No.605/Chny/2023) (िनधा"रण वष" / Assessment Year: 2016-17) & 6. Cross Objection No.53/Chny/2023 (In Ita No.606/Chny/2023) (िनधा"रण वष" / Assessment Year: 2017-18)

For Appellant: Shri J. Purushotaman (CA)-Ld. ARFor Respondent: Shri V. Nandakumar (CIT)- Ld. DR
Section 153C

…आयकर अपीलीय अिधकरण “बी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद! एवं माननीय "ी मनोज कुमार अ&वाल ,लेखा सद! के सम)। BEFORE HON’BLE SHRI V. DURGA RAO, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं./ ITA No.604/Chny/2023 (िनधा"रण वष" / Assessment Year: 2015-16) & 2. आयकरअपील सं./ ITA No.605/Chny/2023 (िनधा"रण वष" / Assessment Year: 2016-17) & 3. आयकरअपील सं./ ITA No.606/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) DCIT Shri Vaithilingam बनाम Central Circle-2(4) No.3/335, South Street, Chennai. Telungankudikadu, Orathanad, / Vs. Than…

DCIT, Central Circle-2.4, Chennai vs. Shri P. Rama Mohan Rao, Chennai

Accordingly, cross- objections for AYs 2015-16 and 2016-17 stands dismissed

ITA 225/CHNY/2023[2017-18]Status: DisposedITAT Chennai02 Apr 2024AY 2017-18

Bench: Hon’Ble Shri V. Durga Rao, Jmand Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.223/Chny/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.224/Chny/2023 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.225/Chny/2023 (िनधा"रणवष" / Assessment Year: 2017-18) Dcit Shri P. Rama Mohan Rao बनाम Central Circle-2(4) No.17/184, Y Block, First Street, 6Th Main Road, Anna Nagar, Chennai. / Vs. Chennai-600 040. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aafpr-2074-N (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. Cross Objection No.10/Chny/2023 (In Ita No.223/Chny/2023) (िनधा"रण वष" / Assessment Year: 2015-16) & 5. Cross Objection No.11/Chny/2023 (In Ita No.224/Chny/2023) (िनधा"रण वष" / Assessment Year: 2016-17) & 6. Cross Objection No.12/Chny/2023 (In Ita No.225/Chny/2023) (िनधा"रण वष" / Assessment Year: 2017-18 बनाम/ Dcit Shri P. Rama Mohan Rao No.17/184, Y Block, First Street, Central Circle-1(4)

For Appellant: Shri Y. Sridhar (FCA)-Ld. ARFor Respondent: Shri V. Nandakumar (CIT)- Ld. DR
Section 144

…strued with reference to the date of handing over of assets/documents to the Assessing Officer of the assessee or the date of recording of satisfaction by the AO as the case may be. In a subsequent decision in the case of PCIT Vs. Sarwar Agency (P) Lid [2017] 85 Taxmann.com 269 (Delhi), the Hon'ble Delhi High Court observed that its decision in the case of RRJ Securities Ltd (supra) has not been challenged by the revenue in the Hon'ble Supreme Court and held that the amendment made to Section 153C(1) of the Act by the Finance Act, 2017 has stated for the first time that the period of re- assessment would be six a…

DCIT, Central Circle-2.4, Chennai vs. Shri P. Rama Mohan Rao, Chennai

Accordingly, cross- objections for AYs 2015-16 and 2016-17 stands dismissed

ITA 224/CHNY/2023[2016-17]Status: DisposedITAT Chennai02 Apr 2024AY 2016-17

Bench: Hon’Ble Shri V. Durga Rao, Jmand Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.223/Chny/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.224/Chny/2023 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.225/Chny/2023 (िनधा"रणवष" / Assessment Year: 2017-18) Dcit Shri P. Rama Mohan Rao बनाम Central Circle-2(4) No.17/184, Y Block, First Street, 6Th Main Road, Anna Nagar, Chennai. / Vs. Chennai-600 040. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aafpr-2074-N (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. Cross Objection No.10/Chny/2023 (In Ita No.223/Chny/2023) (िनधा"रण वष" / Assessment Year: 2015-16) & 5. Cross Objection No.11/Chny/2023 (In Ita No.224/Chny/2023) (िनधा"रण वष" / Assessment Year: 2016-17) & 6. Cross Objection No.12/Chny/2023 (In Ita No.225/Chny/2023) (िनधा"रण वष" / Assessment Year: 2017-18 बनाम/ Dcit Shri P. Rama Mohan Rao No.17/184, Y Block, First Street, Central Circle-1(4)

For Appellant: Shri Y. Sridhar (FCA)-Ld. ARFor Respondent: Shri V. Nandakumar (CIT)- Ld. DR
Section 144

…strued with reference to the date of handing over of assets/documents to the Assessing Officer of the assessee or the date of recording of satisfaction by the AO as the case may be. In a subsequent decision in the case of PCIT Vs. Sarwar Agency (P) Lid [2017] 85 Taxmann.com 269 (Delhi), the Hon'ble Delhi High Court observed that its decision in the case of RRJ Securities Ltd (supra) has not been challenged by the revenue in the Hon'ble Supreme Court and held that the amendment made to Section 153C(1) of the Act by the Finance Act, 2017 has stated for the first time that the period of re- assessment would be six a…

DCIT, Central Circle-2.4, Chennai vs. Shri P. Rama Mohan Rao, Chennai

Accordingly, cross- objections for AYs 2015-16 and 2016-17 stands dismissed

ITA 223/CHNY/2023[2015-16]Status: DisposedITAT Chennai02 Apr 2024AY 2015-16

Bench: Hon’Ble Shri V. Durga Rao, Jmand Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.223/Chny/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.224/Chny/2023 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.225/Chny/2023 (िनधा"रणवष" / Assessment Year: 2017-18) Dcit Shri P. Rama Mohan Rao बनाम Central Circle-2(4) No.17/184, Y Block, First Street, 6Th Main Road, Anna Nagar, Chennai. / Vs. Chennai-600 040. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aafpr-2074-N (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. Cross Objection No.10/Chny/2023 (In Ita No.223/Chny/2023) (िनधा"रण वष" / Assessment Year: 2015-16) & 5. Cross Objection No.11/Chny/2023 (In Ita No.224/Chny/2023) (िनधा"रण वष" / Assessment Year: 2016-17) & 6. Cross Objection No.12/Chny/2023 (In Ita No.225/Chny/2023) (िनधा"रण वष" / Assessment Year: 2017-18 बनाम/ Dcit Shri P. Rama Mohan Rao No.17/184, Y Block, First Street, Central Circle-1(4)

For Appellant: Shri Y. Sridhar (FCA)-Ld. ARFor Respondent: Shri V. Nandakumar (CIT)- Ld. DR
Section 144

…strued with reference to the date of handing over of assets/documents to the Assessing Officer of the assessee or the date of recording of satisfaction by the AO as the case may be. In a subsequent decision in the case of PCIT Vs. Sarwar Agency (P) Lid [2017] 85 Taxmann.com 269 (Delhi), the Hon'ble Delhi High Court observed that its decision in the case of RRJ Securities Ltd (supra) has not been challenged by the revenue in the Hon'ble Supreme Court and held that the amendment made to Section 153C(1) of the Act by the Finance Act, 2017 has stated for the first time that the period of re- assessment would be six a…

DCIT, Central Circle-2.4, Chennai vs. Shri Vivek Papisetty, Chennai

In the result, the appeal of the revenue stand dismissed

ITA 212/CHNY/2023[2017-18]Status: DisposedITAT Chennai02 Apr 2024AY 2017-18

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.212/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) Dcit Shri Vivek Papisetty बनाम Central Circle-2(4) No.17/184, Y Block, First Street, 6Th Main Road, Anna Nagar, Chennai. / Vs. Chennai-600 040. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Brcpp-6180-N (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 2. Cross Objection No.9/Chny/2023 (In Ita No.212/Chny/2023) (िनधा"रण वष" / Assessment Year: 2017-18) बनाम/ Shri Vivek Papisetty Dcit No.17/184, Y Block, First Street, Vs. Central Circle-1(4) 6Th Main Road, Anna Nagar, Chennai. Chennai-600 040. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Brcpp-6180-N (अपीलाथ"/Cross Objector) : (!"थ" / Respondent) अपीलाथ"कीओरसे/ Revenue By : Shri V. Nandakumar (Cit)- Ld. Dr !"थ"कीओरसे/ Assessee By : Shri Y. Sridhar (Fca)-Ld. Ar सुनवाईकीतारीख/Date Of Hearing : 10-01-2024 घोषणाकीतारीख /Date Of Pronouncement : 02-04-2024 आदेश / O R D E R Per Bench 1.1 Aforesaid Appeal By Revenue For Assessment Year (Ay) 2017-18 Arises Out Of An Order Passed By Learned Commissioner Of Income Tax

For Appellant: Shri Y. Sridhar (FCA)-Ld. ARFor Respondent: Shri V. Nandakumar (CIT)- Ld. DR
Section 132Section 132(4)Section 143(3)

…rued with reference to the date of handing over of assets / documents to the Assessing Officer of the assessee or the date of recording of satisfaction by the AO as the case may be. In a subsequent decision in the case of PCIT Vs. Sarwar Agency (P) Lid [2017] 85 Taxmann.com 269 (Delhi), the Hon'ble Delhi High Court observed that its decision in the case of RRJ Securities Ltd (supra) has not been challenged by the revenue in the Hon'ble Supreme Court and held that the amendment made to Section 153C(1) of the Act by the Finance Act, 2017 has stated for the first time that the period of re-assessment would be six a…

ACIT, CC-1, Gurgaon vs. Enpro Telecom Pvt. Ltd., New Delhi

In the result, appeals filed by the Revenue for the assessment

ITA 592/DEL/2022[2013-14]Status: DisposedITAT Delhi08 Feb 2024AY 2013-14

Bench: Shri Challa Nagendra Prasad & Dr. B.R.R. Kumarआ.अ.सं/.I.T.A No.591/Del/2022 िनधा"रणवष"/Assessment Year: 2008-09 बनाम Acit Enpro Telecom Pvt. Ltd., Vs. Central Circle-1, F-1098, Basement, Gurgaon, Haryana. Chittranjan Park, New Delhi. Pan No. Aabce1400A अपीलाथ" Appellant ""यथ"/Respondent Cross Objection No. 88/Del/2023 (In I.T.A No.591/Del/2022) िनधा"रणवष"/Assessment Year: 2008-09 बनाम Enpro Telecom Pvt. Ltd., Acit F-1098, Basement, Vs. Central Circle-1, Chittranjan Park, New Delhi. Gurgaon, Haryana. Pan No. Aabce1400A अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.592/Del/2022 िनधा"रणवष"/Assessment Year: 2013-14 बनाम Acit Enpro Telecom Pvt. Ltd., Central Circle-1, Vs. F-1098, Basement, Gurgaon, Haryana. Chittranjan Park, New Delhi. Pan No. Aabce1400A अपीलाथ" Appellant ""यथ"/Respondent Cross Objection No. 89/Del/2023 (In I.T.A No.592/Del/2022) िनधा"रणवष"/Assessment Year: 2013-14 बनाम Enpro Telecom Pvt. Ltd., Acit F-1098, Basement, Vs. Central Circle-1, Chittranjan Park, New Delhi. Gurgaon, Haryana. Pan No. Aabce1400A अपीलाथ" Appellant ""यथ"/Respondent

Section 132Section 139Section 153C

…I.T.A.Nos.591 & 592/Del/2022 & CO Nos. 88 & 89/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.591/Del/2022 िनधा"रणवष"/Assessment Year: 2008-09 बनाम ACIT Enpro Telecom Pvt. Ltd., Vs. Central Circle-1, F-1098, Basement, Gurgaon, Haryana. Chittranjan Park, New Delhi. PAN No. AABCE1400A अपीलाथ" Appellant ""यथ"/Respondent Cross Objection No. 88/Del/2023 (In I.T.A No.591/Del/2022) िनधा"रणवष"/Assessment Year: 2008-09 बनाम Enpro Telecom Pvt. Ltd., ACIT F-1098, Basement, Vs. Central Circle…

ACIT Central Circle-1, Gurgaon vs. Enpro Telecom Pvt. Ltd., Delhi

In the result, appeals filed by the Revenue for the assessment

ITA 591/DEL/2022[2008-09]Status: DisposedITAT Delhi08 Feb 2024AY 2008-09

Bench: Shri Challa Nagendra Prasad & Dr. B.R.R. Kumarआ.अ.सं/.I.T.A No.591/Del/2022 िनधा"रणवष"/Assessment Year: 2008-09 बनाम Acit Enpro Telecom Pvt. Ltd., Vs. Central Circle-1, F-1098, Basement, Gurgaon, Haryana. Chittranjan Park, New Delhi. Pan No. Aabce1400A अपीलाथ" Appellant ""यथ"/Respondent Cross Objection No. 88/Del/2023 (In I.T.A No.591/Del/2022) िनधा"रणवष"/Assessment Year: 2008-09 बनाम Enpro Telecom Pvt. Ltd., Acit F-1098, Basement, Vs. Central Circle-1, Chittranjan Park, New Delhi. Gurgaon, Haryana. Pan No. Aabce1400A अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.592/Del/2022 िनधा"रणवष"/Assessment Year: 2013-14 बनाम Acit Enpro Telecom Pvt. Ltd., Central Circle-1, Vs. F-1098, Basement, Gurgaon, Haryana. Chittranjan Park, New Delhi. Pan No. Aabce1400A अपीलाथ" Appellant ""यथ"/Respondent Cross Objection No. 89/Del/2023 (In I.T.A No.592/Del/2022) िनधा"रणवष"/Assessment Year: 2013-14 बनाम Enpro Telecom Pvt. Ltd., Acit F-1098, Basement, Vs. Central Circle-1, Chittranjan Park, New Delhi. Gurgaon, Haryana. Pan No. Aabce1400A अपीलाथ" Appellant ""यथ"/Respondent

Section 132Section 139Section 153C

…I.T.A.Nos.591 & 592/Del/2022 & CO Nos. 88 & 89/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.591/Del/2022 िनधा"रणवष"/Assessment Year: 2008-09 बनाम ACIT Enpro Telecom Pvt. Ltd., Vs. Central Circle-1, F-1098, Basement, Gurgaon, Haryana. Chittranjan Park, New Delhi. PAN No. AABCE1400A अपीलाथ" Appellant ""यथ"/Respondent Cross Objection No. 88/Del/2023 (In I.T.A No.591/Del/2022) िनधा"रणवष"/Assessment Year: 2008-09 बनाम Enpro Telecom Pvt. Ltd., ACIT F-1098, Basement, Vs. Central Circle…

M.K. Realtrade Pvt. Ltd, Faridabad vs. DCIT, Central Circle-II, Faridabad

In the result, the appeals of the assessee are allowed and that of the revenue is dismissed

ITA 3584/DEL/2018[2008-09]Status: DisposedITAT Delhi13 Sept 2023AY 2008-09

Bench: Sh. N. K. Billaiya & Sh. Anubhav Sharmaassessment Year: 2008-09 M/S. Bholeji Infratrade Pvt. Dcit Ltd. (Merged With M/S. Vs Central Circle-Ii Akriti Realtech Ltd. Shop Faridabad No.E-40, Nehru Ground, Faridabad Pan No.Aaccb9666L (Appellant) (Respondent) Assessment Year: 2008-09 M/S. M. K. Realtrade Pvt. Dcit Ltd. Rra Taxindia, D-28, Vs Central Circle-Ii South Extension, Part-1, Faridabad New Delhi Pan No.Aabcj8784C (Appellant) (Respondent) Assessment Year: 2008-09 Perfect Realtech P. Ltd. Dcit Rra Taxindia, D-28, South Vs Central Circle-Ii Extension, Part-1, Faridabad New Delhi Pan No.Aaecp0314K (Appellant) (Respondent)

Section 132Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA JUDICIAL MEMBER Assessment Year: 2008-09 M/s. Bholeji Infratrade Pvt. DCIT Ltd. (Merged with M/s. Vs Central Circle-II Akriti Realtech Ltd. Shop Faridabad No.E-40, Nehru Ground, Faridabad PAN No.AACCB9666L (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 M/s. M. K. Realtrade Pvt. DCIT Ltd. RRA Taxindia, D-28, Vs Central Circle-II South Extension, Part-1, Faridabad New Delhi PAN No.AABCJ8784C (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 Perfect Realtech P. Ltd. DCIT RRA Tax…

Perfect Realtech P.Ltd, Faridabad vs. DCIT, Central Circle-II, Faridabad

In the result, the appeals of the assessee are allowed and that of the revenue is dismissed

ITA 3583/DEL/2018[2008-09]Status: DisposedITAT Delhi13 Sept 2023AY 2008-09

Bench: Sh. N. K. Billaiya & Sh. Anubhav Sharmaassessment Year: 2008-09 M/S. Bholeji Infratrade Pvt. Dcit Ltd. (Merged With M/S. Vs Central Circle-Ii Akriti Realtech Ltd. Shop Faridabad No.E-40, Nehru Ground, Faridabad Pan No.Aaccb9666L (Appellant) (Respondent) Assessment Year: 2008-09 M/S. M. K. Realtrade Pvt. Dcit Ltd. Rra Taxindia, D-28, Vs Central Circle-Ii South Extension, Part-1, Faridabad New Delhi Pan No.Aabcj8784C (Appellant) (Respondent) Assessment Year: 2008-09 Perfect Realtech P. Ltd. Dcit Rra Taxindia, D-28, South Vs Central Circle-Ii Extension, Part-1, Faridabad New Delhi Pan No.Aaecp0314K (Appellant) (Respondent)

Section 132Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA JUDICIAL MEMBER Assessment Year: 2008-09 M/s. Bholeji Infratrade Pvt. DCIT Ltd. (Merged with M/s. Vs Central Circle-II Akriti Realtech Ltd. Shop Faridabad No.E-40, Nehru Ground, Faridabad PAN No.AACCB9666L (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 M/s. M. K. Realtrade Pvt. DCIT Ltd. RRA Taxindia, D-28, Vs Central Circle-II South Extension, Part-1, Faridabad New Delhi PAN No.AABCJ8784C (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 Perfect Realtech P. Ltd. DCIT RRA Tax…

Daksh Developers Pvt. Ltd., Faridabad vs. DCIT, Central Circle- II, Faridabad

In the result, the appeals of the assessee are allowed and that of the revenue is dismissed

ITA 3582/DEL/2018[2008-09]Status: DisposedITAT Delhi13 Sept 2023AY 2008-09

Bench: Sh. N. K. Billaiya & Sh. Anubhav Sharmaassessment Year: 2008-09 M/S. Bholeji Infratrade Pvt. Dcit Ltd. (Merged With M/S. Vs Central Circle-Ii Akriti Realtech Ltd. Shop Faridabad No.E-40, Nehru Ground, Faridabad Pan No.Aaccb9666L (Appellant) (Respondent) Assessment Year: 2008-09 M/S. M. K. Realtrade Pvt. Dcit Ltd. Rra Taxindia, D-28, Vs Central Circle-Ii South Extension, Part-1, Faridabad New Delhi Pan No.Aabcj8784C (Appellant) (Respondent) Assessment Year: 2008-09 Perfect Realtech P. Ltd. Dcit Rra Taxindia, D-28, South Vs Central Circle-Ii Extension, Part-1, Faridabad New Delhi Pan No.Aaecp0314K (Appellant) (Respondent)

Section 132Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA JUDICIAL MEMBER Assessment Year: 2008-09 M/s. Bholeji Infratrade Pvt. DCIT Ltd. (Merged with M/s. Vs Central Circle-II Akriti Realtech Ltd. Shop Faridabad No.E-40, Nehru Ground, Faridabad PAN No.AACCB9666L (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 M/s. M. K. Realtrade Pvt. DCIT Ltd. RRA Taxindia, D-28, Vs Central Circle-II South Extension, Part-1, Faridabad New Delhi PAN No.AABCJ8784C (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 Perfect Realtech P. Ltd. DCIT RRA Tax…

Swami Foods Ltd., Faridabad vs. DCIT, Central Circle- II, Faridabad

In the result, the appeals of the assessee are allowed and that of the revenue is dismissed

ITA 3581/DEL/2018[2008-09]Status: DisposedITAT Delhi13 Sept 2023AY 2008-09

Bench: Sh. N. K. Billaiya & Sh. Anubhav Sharmaassessment Year: 2008-09 M/S. Bholeji Infratrade Pvt. Dcit Ltd. (Merged With M/S. Vs Central Circle-Ii Akriti Realtech Ltd. Shop Faridabad No.E-40, Nehru Ground, Faridabad Pan No.Aaccb9666L (Appellant) (Respondent) Assessment Year: 2008-09 M/S. M. K. Realtrade Pvt. Dcit Ltd. Rra Taxindia, D-28, Vs Central Circle-Ii South Extension, Part-1, Faridabad New Delhi Pan No.Aabcj8784C (Appellant) (Respondent) Assessment Year: 2008-09 Perfect Realtech P. Ltd. Dcit Rra Taxindia, D-28, South Vs Central Circle-Ii Extension, Part-1, Faridabad New Delhi Pan No.Aaecp0314K (Appellant) (Respondent)

Section 132Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA JUDICIAL MEMBER Assessment Year: 2008-09 M/s. Bholeji Infratrade Pvt. DCIT Ltd. (Merged with M/s. Vs Central Circle-II Akriti Realtech Ltd. Shop Faridabad No.E-40, Nehru Ground, Faridabad PAN No.AACCB9666L (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 M/s. M. K. Realtrade Pvt. DCIT Ltd. RRA Taxindia, D-28, Vs Central Circle-II South Extension, Part-1, Faridabad New Delhi PAN No.AABCJ8784C (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 Perfect Realtech P. Ltd. DCIT RRA Tax…

Arambh Tradecon Pvt. Ltd., Faridabad vs. DCIT, Central Circle-II, Faridabad

In the result, the appeals of the assessee are allowed and that of the revenue is dismissed

ITA 3580/DEL/2018[2008-09]Status: DisposedITAT Delhi13 Sept 2023AY 2008-09

Bench: Sh. N. K. Billaiya & Sh. Anubhav Sharmaassessment Year: 2008-09 M/S. Bholeji Infratrade Pvt. Dcit Ltd. (Merged With M/S. Vs Central Circle-Ii Akriti Realtech Ltd. Shop Faridabad No.E-40, Nehru Ground, Faridabad Pan No.Aaccb9666L (Appellant) (Respondent) Assessment Year: 2008-09 M/S. M. K. Realtrade Pvt. Dcit Ltd. Rra Taxindia, D-28, Vs Central Circle-Ii South Extension, Part-1, Faridabad New Delhi Pan No.Aabcj8784C (Appellant) (Respondent) Assessment Year: 2008-09 Perfect Realtech P. Ltd. Dcit Rra Taxindia, D-28, South Vs Central Circle-Ii Extension, Part-1, Faridabad New Delhi Pan No.Aaecp0314K (Appellant) (Respondent)

Section 132Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA JUDICIAL MEMBER Assessment Year: 2008-09 M/s. Bholeji Infratrade Pvt. DCIT Ltd. (Merged with M/s. Vs Central Circle-II Akriti Realtech Ltd. Shop Faridabad No.E-40, Nehru Ground, Faridabad PAN No.AACCB9666L (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 M/s. M. K. Realtrade Pvt. DCIT Ltd. RRA Taxindia, D-28, Vs Central Circle-II South Extension, Part-1, Faridabad New Delhi PAN No.AABCJ8784C (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 Perfect Realtech P. Ltd. DCIT RRA Tax…

Sundawn Builders P.Ltd, Faridabad vs. DCIT, Central Circle-II, Faridabad

In the result, the appeals of the assessee are allowed and that of the revenue is dismissed

ITA 3579/DEL/2018[2008-09]Status: DisposedITAT Delhi13 Sept 2023AY 2008-09

Bench: Sh. N. K. Billaiya & Sh. Anubhav Sharmaassessment Year: 2008-09 M/S. Bholeji Infratrade Pvt. Dcit Ltd. (Merged With M/S. Vs Central Circle-Ii Akriti Realtech Ltd. Shop Faridabad No.E-40, Nehru Ground, Faridabad Pan No.Aaccb9666L (Appellant) (Respondent) Assessment Year: 2008-09 M/S. M. K. Realtrade Pvt. Dcit Ltd. Rra Taxindia, D-28, Vs Central Circle-Ii South Extension, Part-1, Faridabad New Delhi Pan No.Aabcj8784C (Appellant) (Respondent) Assessment Year: 2008-09 Perfect Realtech P. Ltd. Dcit Rra Taxindia, D-28, South Vs Central Circle-Ii Extension, Part-1, Faridabad New Delhi Pan No.Aaecp0314K (Appellant) (Respondent)

Section 132Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA JUDICIAL MEMBER Assessment Year: 2008-09 M/s. Bholeji Infratrade Pvt. DCIT Ltd. (Merged with M/s. Vs Central Circle-II Akriti Realtech Ltd. Shop Faridabad No.E-40, Nehru Ground, Faridabad PAN No.AACCB9666L (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 M/s. M. K. Realtrade Pvt. DCIT Ltd. RRA Taxindia, D-28, Vs Central Circle-II South Extension, Part-1, Faridabad New Delhi PAN No.AABCJ8784C (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 Perfect Realtech P. Ltd. DCIT RRA Tax…

Aakash Infratrade P.Ltd, Faridabad vs. DCIT, Central Circle-II, Faridabad

In the result, the appeals of the assessee are allowed and that of the revenue is dismissed

ITA 3578/DEL/2018[2008-09]Status: DisposedITAT Delhi13 Sept 2023AY 2008-09

Bench: Sh. N. K. Billaiya & Sh. Anubhav Sharmaassessment Year: 2008-09 M/S. Bholeji Infratrade Pvt. Dcit Ltd. (Merged With M/S. Vs Central Circle-Ii Akriti Realtech Ltd. Shop Faridabad No.E-40, Nehru Ground, Faridabad Pan No.Aaccb9666L (Appellant) (Respondent) Assessment Year: 2008-09 M/S. M. K. Realtrade Pvt. Dcit Ltd. Rra Taxindia, D-28, Vs Central Circle-Ii South Extension, Part-1, Faridabad New Delhi Pan No.Aabcj8784C (Appellant) (Respondent) Assessment Year: 2008-09 Perfect Realtech P. Ltd. Dcit Rra Taxindia, D-28, South Vs Central Circle-Ii Extension, Part-1, Faridabad New Delhi Pan No.Aaecp0314K (Appellant) (Respondent)

Section 132Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA JUDICIAL MEMBER Assessment Year: 2008-09 M/s. Bholeji Infratrade Pvt. DCIT Ltd. (Merged with M/s. Vs Central Circle-II Akriti Realtech Ltd. Shop Faridabad No.E-40, Nehru Ground, Faridabad PAN No.AACCB9666L (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 M/s. M. K. Realtrade Pvt. DCIT Ltd. RRA Taxindia, D-28, Vs Central Circle-II South Extension, Part-1, Faridabad New Delhi PAN No.AABCJ8784C (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 Perfect Realtech P. Ltd. DCIT RRA Tax…

First Realtrade P.Ltd, Faridabad vs. DCIT, Central Circle-II, Faridabad

In the result, the appeals of the assessee are allowed and that of the revenue is dismissed

ITA 3577/DEL/2018[2008-09]Status: DisposedITAT Delhi13 Sept 2023AY 2008-09

Bench: Sh. N. K. Billaiya & Sh. Anubhav Sharmaassessment Year: 2008-09 M/S. Bholeji Infratrade Pvt. Dcit Ltd. (Merged With M/S. Vs Central Circle-Ii Akriti Realtech Ltd. Shop Faridabad No.E-40, Nehru Ground, Faridabad Pan No.Aaccb9666L (Appellant) (Respondent) Assessment Year: 2008-09 M/S. M. K. Realtrade Pvt. Dcit Ltd. Rra Taxindia, D-28, Vs Central Circle-Ii South Extension, Part-1, Faridabad New Delhi Pan No.Aabcj8784C (Appellant) (Respondent) Assessment Year: 2008-09 Perfect Realtech P. Ltd. Dcit Rra Taxindia, D-28, South Vs Central Circle-Ii Extension, Part-1, Faridabad New Delhi Pan No.Aaecp0314K (Appellant) (Respondent)

Section 132Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA JUDICIAL MEMBER Assessment Year: 2008-09 M/s. Bholeji Infratrade Pvt. DCIT Ltd. (Merged with M/s. Vs Central Circle-II Akriti Realtech Ltd. Shop Faridabad No.E-40, Nehru Ground, Faridabad PAN No.AACCB9666L (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 M/s. M. K. Realtrade Pvt. DCIT Ltd. RRA Taxindia, D-28, Vs Central Circle-II South Extension, Part-1, Faridabad New Delhi PAN No.AABCJ8784C (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 Perfect Realtech P. Ltd. DCIT RRA Tax…

Nakshatra Realtrade Pvt. Ltd., Faridabad vs. DCIT, Central Circle- II, Faridabad

In the result, the appeals of the assessee are allowed and that of the revenue is dismissed

ITA 3575/DEL/2018[2008-09]Status: DisposedITAT Delhi13 Sept 2023AY 2008-09

Bench: Sh. N. K. Billaiya & Sh. Anubhav Sharmaassessment Year: 2008-09 M/S. Bholeji Infratrade Pvt. Dcit Ltd. (Merged With M/S. Vs Central Circle-Ii Akriti Realtech Ltd. Shop Faridabad No.E-40, Nehru Ground, Faridabad Pan No.Aaccb9666L (Appellant) (Respondent) Assessment Year: 2008-09 M/S. M. K. Realtrade Pvt. Dcit Ltd. Rra Taxindia, D-28, Vs Central Circle-Ii South Extension, Part-1, Faridabad New Delhi Pan No.Aabcj8784C (Appellant) (Respondent) Assessment Year: 2008-09 Perfect Realtech P. Ltd. Dcit Rra Taxindia, D-28, South Vs Central Circle-Ii Extension, Part-1, Faridabad New Delhi Pan No.Aaecp0314K (Appellant) (Respondent)

Section 132Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA JUDICIAL MEMBER Assessment Year: 2008-09 M/s. Bholeji Infratrade Pvt. DCIT Ltd. (Merged with M/s. Vs Central Circle-II Akriti Realtech Ltd. Shop Faridabad No.E-40, Nehru Ground, Faridabad PAN No.AACCB9666L (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 M/s. M. K. Realtrade Pvt. DCIT Ltd. RRA Taxindia, D-28, Vs Central Circle-II South Extension, Part-1, Faridabad New Delhi PAN No.AABCJ8784C (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 Perfect Realtech P. Ltd. DCIT RRA Tax…

Naaz Builders P.Ltd, Faridabad vs. DCIT, Central Circle-II, Faridabad

In the result, the appeals of the assessee are allowed and that of the revenue is dismissed

ITA 3572/DEL/2018[2008-09]Status: DisposedITAT Delhi13 Sept 2023AY 2008-09

Bench: Sh. N. K. Billaiya & Sh. Anubhav Sharmaassessment Year: 2008-09 M/S. Bholeji Infratrade Pvt. Dcit Ltd. (Merged With M/S. Vs Central Circle-Ii Akriti Realtech Ltd. Shop Faridabad No.E-40, Nehru Ground, Faridabad Pan No.Aaccb9666L (Appellant) (Respondent) Assessment Year: 2008-09 M/S. M. K. Realtrade Pvt. Dcit Ltd. Rra Taxindia, D-28, Vs Central Circle-Ii South Extension, Part-1, Faridabad New Delhi Pan No.Aabcj8784C (Appellant) (Respondent) Assessment Year: 2008-09 Perfect Realtech P. Ltd. Dcit Rra Taxindia, D-28, South Vs Central Circle-Ii Extension, Part-1, Faridabad New Delhi Pan No.Aaecp0314K (Appellant) (Respondent)

Section 132Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA JUDICIAL MEMBER Assessment Year: 2008-09 M/s. Bholeji Infratrade Pvt. DCIT Ltd. (Merged with M/s. Vs Central Circle-II Akriti Realtech Ltd. Shop Faridabad No.E-40, Nehru Ground, Faridabad PAN No.AACCB9666L (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 M/s. M. K. Realtrade Pvt. DCIT Ltd. RRA Taxindia, D-28, Vs Central Circle-II South Extension, Part-1, Faridabad New Delhi PAN No.AABCJ8784C (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 Perfect Realtech P. Ltd. DCIT RRA Tax…

Bholeji Infratrade Pvt. Ltd., Faridabad vs. DCIT, Central Circle- II, Faridabad

In the result, the appeals of the assessee are allowed and that of the revenue is dismissed

ITA 3571/DEL/2018[2008-09]Status: DisposedITAT Delhi13 Sept 2023AY 2008-09

Bench: Sh. N. K. Billaiya & Sh. Anubhav Sharmaassessment Year: 2008-09 M/S. Bholeji Infratrade Pvt. Dcit Ltd. (Merged With M/S. Vs Central Circle-Ii Akriti Realtech Ltd. Shop Faridabad No.E-40, Nehru Ground, Faridabad Pan No.Aaccb9666L (Appellant) (Respondent) Assessment Year: 2008-09 M/S. M. K. Realtrade Pvt. Dcit Ltd. Rra Taxindia, D-28, Vs Central Circle-Ii South Extension, Part-1, Faridabad New Delhi Pan No.Aabcj8784C (Appellant) (Respondent) Assessment Year: 2008-09 Perfect Realtech P. Ltd. Dcit Rra Taxindia, D-28, South Vs Central Circle-Ii Extension, Part-1, Faridabad New Delhi Pan No.Aaecp0314K (Appellant) (Respondent)

Section 132Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA JUDICIAL MEMBER Assessment Year: 2008-09 M/s. Bholeji Infratrade Pvt. DCIT Ltd. (Merged with M/s. Vs Central Circle-II Akriti Realtech Ltd. Shop Faridabad No.E-40, Nehru Ground, Faridabad PAN No.AACCB9666L (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 M/s. M. K. Realtrade Pvt. DCIT Ltd. RRA Taxindia, D-28, Vs Central Circle-II South Extension, Part-1, Faridabad New Delhi PAN No.AABCJ8784C (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 Perfect Realtech P. Ltd. DCIT RRA Tax…

PCIT v. Sarwar Agency (P) Lid (85 Taxmann.com 269) — Cited in 43 Judgments | BharatTax