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 366,339 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

Kalakriti 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 3566/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…

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

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

ITA 3360/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…

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

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

ITA 3358/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…

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

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

ITA 3355/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…

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

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

ITA 3354/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…

ACIT, Central Circle-18, New Delhi vs. Gaurav Aggarwal, New Delhi

In the result, the appeals of the Revenue in ITA No

ITA 6203/DEL/2017[2010-11]Status: HeardITAT Delhi04 Sept 2023AY 2010-11

Bench: Shri N.K. Billaiya & Shri Kul Bharat

For Appellant: Shri Salil Aggarwal, Sr. AdvFor Respondent: Shri Waseem Arshad, CIT-DR

…153C of the Act for the Assessment Year 2007-08 as the same was beyond the period of six years from the end of Page 6 of 8 the financial year in which the satisfaction note was recorded by the Assessing Officer.” 14. And in the case of Sarwar Agency Pvt Ltd 85 Taxmann.com 269, the relevant findings read as under: “Mr. Ashok Manchanda, learned Senior Standing counsel for the Appellant, sought to pursue this Court to reconsider its view in RRJ Securities (supra). The Court declines to do so for more than one reason. First, for reasons best known to it, the Revenue has not challenged the decision of this Court i…

ACIT, Central Circle-18, New Delhi vs. Gaurav Aggarwal, New Delhi

In the result, the appeals of the Revenue in ITA No

ITA 6202/DEL/2017[2009-10]Status: HeardITAT Delhi04 Sept 2023AY 2009-10

Bench: Shri N.K. Billaiya & Shri Kul Bharat

For Appellant: Shri Salil Aggarwal, Sr. AdvFor Respondent: Shri Waseem Arshad, CIT-DR

…153C of the Act for the Assessment Year 2007-08 as the same was beyond the period of six years from the end of Page 6 of 8 the financial year in which the satisfaction note was recorded by the Assessing Officer.” 14. And in the case of Sarwar Agency Pvt Ltd 85 Taxmann.com 269, the relevant findings read as under: “Mr. Ashok Manchanda, learned Senior Standing counsel for the Appellant, sought to pursue this Court to reconsider its view in RRJ Securities (supra). The Court declines to do so for more than one reason. First, for reasons best known to it, the Revenue has not challenged the decision of this Court i…

ACIT, Central Circle- 18, New Delhi vs. Jagat Overseas, New Delhi

In the result, the cross objections of the assessee are allowed

ITA 6194/DEL/2017[2011-12]Status: DisposedITAT Delhi01 Sept 2023AY 2011-12

Bench: Shri N.K. Billaiya & Shri Kul Bharat

For Appellant: Shri Salil Aggarwal, Sr. AdvFor Respondent: Shri Waseem Arshad, CIT-DR
Section 153C

…153C of the Act for the Assessment Year 2007-08 as the same was beyond the period of six years from the end of Page 6 of 8 the financial year in which the satisfaction note was recorded by the Assessing Officer.” 11. And in the case of Sarwar Agency Pvt Ltd 85 Taxmann.com 269, the relevant findings read as under: “Mr. Ashok Manchanda, learned Senior Standing counsel for the Appellant, sought to pursue this Court to reconsider its view in RRJ Securities (supra). The Court declines to do so for more than one reason. First, for reasons best known to it, the Revenue has not challenged the decision of this Court in…

ACIT, Central Circle-2, New Delhi vs. Opal Buildwell P.Ltd, Delhi

Accordingly notice was issued on 18.10.2016. Thus, there is no substance in the grounds raised and the same are decided against the Revenue. The appeal of Revenue is dismissed

ITA 2899/DEL/2019[2010-11]Status: DisposedITAT Delhi30 Jun 2023AY 2010-11

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaacit, Vs. M/S. Opal Buildwell P. Ltd. Central Circle-2 (Formerly Namo Resorts Pvt. New Delhi Ltd.) 445, Kucha Baijnath, Chandni Chowk, Delhi Pan : Aabcn9757H (Appellant) (Respondent)

Section 131Section 132Section 143(1)Section 153CSection 153C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ : NEW DELHI) BEFORE SH. G.S.PANNU, HON’BLE PRESIDENT AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ACIT, Vs. M/s. Opal Buildwell P. Ltd. Central Circle-2 (formerly Namo Resorts Pvt. New Delhi Ltd.) 445, Kucha Baijnath, Chandni Chowk, Delhi PAN : AABCN9757H (APPELLANT) (RESPONDENT) Assessee by Sh. K.C.Singhal, Adv. Revenue by Sh. N.C.Swain, CIT-DR & Sh. Anuj Garg, Sr. DR Date of hearing: 01.06.2023 Date of Pronouncement: 30.06.2023 ORDER PER ANUBHAV SHARMA, JM: The appeal has been filed by the assessee against order dated 30.12.2018 in appeal no. 223/2017…

ACIT, Central Circle-2, New Delhi vs. Opal Buildwell P.Ltd, Delhi

In the result, appeal filed by the Revenue in ITA No

ITA 2829/DEL/2019[2009-10]Status: HeardITAT Delhi24 Mar 2023AY 2009-10

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar Us

Section 132Section 143(1)Section 147Section 149Section 150Section 150(1)Section 150(2)Section 153ASection 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH : “E” NEW DELHI ] BEFORE DR. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER I.T.A. No. 1557 & 1558/DEL/2019 (A.Y 2009-10 and 2010-11) Ms. Opal Buildwell Pvt. Ltd., ACIT, E-2, ARA Centre, Vs. Central Circle : 2, Room No. 363, 3rd Floor, New Delhi. Jhandewalan Extension, New Delhi – 110 055. PAN No. AABCN9757H AND I.T.A. No. 2829/DEL/2019 (A.Y 2009-10) ACIT, Ms. Opal Buildwell Pvt. Ltd., Central Circle : 2, Vs. E-2, ARA Centre, New Delhi. Room No. 363, 3rd Floor, Jhandewalan Extension, (APPELLANTS) New Delhi – 110 055. PAN No. AABCN9…

Opal Buildwell P.Ltd, Delhi vs. ACIT, Central Circle-2, New Delhi

In the result, appeal filed by the Revenue in ITA No

ITA 1558/DEL/2019[2010-11]Status: HeardITAT Delhi24 Mar 2023AY 2010-11

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar Us

Section 132Section 143(1)Section 147Section 149Section 150Section 150(1)Section 150(2)Section 153ASection 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH : “E” NEW DELHI ] BEFORE DR. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER I.T.A. No. 1557 & 1558/DEL/2019 (A.Y 2009-10 and 2010-11) Ms. Opal Buildwell Pvt. Ltd., ACIT, E-2, ARA Centre, Vs. Central Circle : 2, Room No. 363, 3rd Floor, New Delhi. Jhandewalan Extension, New Delhi – 110 055. PAN No. AABCN9757H AND I.T.A. No. 2829/DEL/2019 (A.Y 2009-10) ACIT, Ms. Opal Buildwell Pvt. Ltd., Central Circle : 2, Vs. E-2, ARA Centre, New Delhi. Room No. 363, 3rd Floor, Jhandewalan Extension, (APPELLANTS) New Delhi – 110 055. PAN No. AABCN9…

Opal Buildwell P.Ltd, Delhi vs. ACIT, Central Circle-2, New Delhi

In the result, appeal filed by the Revenue in ITA No

ITA 1557/DEL/2019[2009-10]Status: HeardITAT Delhi24 Mar 2023AY 2009-10

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar Us

Section 132Section 143(1)Section 147Section 149Section 150Section 150(1)Section 150(2)Section 153ASection 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH : “E” NEW DELHI ] BEFORE DR. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER I.T.A. No. 1557 & 1558/DEL/2019 (A.Y 2009-10 and 2010-11) Ms. Opal Buildwell Pvt. Ltd., ACIT, E-2, ARA Centre, Vs. Central Circle : 2, Room No. 363, 3rd Floor, New Delhi. Jhandewalan Extension, New Delhi – 110 055. PAN No. AABCN9757H AND I.T.A. No. 2829/DEL/2019 (A.Y 2009-10) ACIT, Ms. Opal Buildwell Pvt. Ltd., Central Circle : 2, Vs. E-2, ARA Centre, New Delhi. Room No. 363, 3rd Floor, Jhandewalan Extension, (APPELLANTS) New Delhi – 110 055. PAN No. AABCN9…

M/S. Y.P. Infrastructures Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, appeal of the assessee is allowed

ITA 458/DEL/2017[2006-07]Status: DisposedITAT Delhi09 Feb 2023AY 2006-07

Bench: Sh. Anil Chaturvedi & Sh. Narender Kumar Choudhrym/S. Y. P. Infrastructure Vs. Ito Pvt. Ltd., F-213A, 1St Floor, Ward – 27(4) Lado Sarai, New Delhi New Delhi Pan No. Aaacy 2994 P (Appellant) (Respondent) Assessee By Shri Pulkit Saini, Adv. Revenue By Shri T. Kipgen, Cit – D.R. Date Of Hearing: 13.12.2022 Date Of Pronouncement: 09.02.2023 Order Per Anil Chaturvedi, Am : This Appeal Filed By The Assessee Is Directed Against The Order Dated 28.10.2016 Of The Commissioner Of Income Tax (Appeals)-10, New Delhi Relating To Assessment Year 2006-07. 2. Brief Facts Of The Case As Culled Out From The Material On Record Are As Under :-

Section 139(1)Section 143(3)Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER M/s. Y. P. Infrastructure Vs. ITO Pvt. Ltd., F-213A, 1st Floor, Ward – 27(4) Lado Sarai, New Delhi New Delhi PAN No. AAACY 2994 P (APPELLANT) (RESPONDENT) Assessee by Shri Pulkit Saini, Adv. Revenue by Shri T. Kipgen, CIT – D.R. Date of hearing: 13.12.2022 Date of Pronouncement: 09.02.2023 ORDER PER ANIL CHATURVEDI, AM : This appeal filed by the assessee is directed against the order dated 28.10.2016 of the Commissioner of Income Tax (Appeals)-10, New Delh…

Malik Network & Computer P.Ltd, Delhi vs. ITO, Ward-16(2), New Delhi

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

ITA 7561/DEL/2017[2007-08]Status: DisposedITAT Delhi23 Jan 2023AY 2007-08

Bench: Shri Pradip Kumar Kedia & Shri Narender Kumar Choudhry

For Appellant: Ms. Sumangla Saxena, AdvFor Respondent: Ms. Sarita Kumari, CIT-DR
Section 132Section 132ASection 153ASection 153A(1)(b)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER I.T.As No.7560 & 7561/DEL/2017 Assessment Years 2006-07 & 2007-08 Malik Network & Computer P. Ltd., v. ITO, B-4/71 A, Lawrance Road, Ward-16(2), Delhi. New Delhi. TAN/PAN: AACCM2552Q (Appellant) (Respondent) Appellant by: Ms. Sumangla Saxena, Adv. Shri Rajiv Saxena, Adv. Respondent by: Ms. Sarita Kumari, CIT-DR Date of hearing: 21 12 2022 Date of pronouncement: 23 01 2023 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The captioned appeals have been filed at t…

Malik Network & Computer P.Ltd, Delhi vs. ITO, Ward-16(2), New Delhi

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

ITA 7560/DEL/2017[2006-07]Status: DisposedITAT Delhi23 Jan 2023AY 2006-07

Bench: Shri Pradip Kumar Kedia & Shri Narender Kumar Choudhry

For Appellant: Ms. Sumangla Saxena, AdvFor Respondent: Ms. Sarita Kumari, CIT-DR
Section 132Section 132ASection 153ASection 153A(1)(b)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER I.T.As No.7560 & 7561/DEL/2017 Assessment Years 2006-07 & 2007-08 Malik Network & Computer P. Ltd., v. ITO, B-4/71 A, Lawrance Road, Ward-16(2), Delhi. New Delhi. TAN/PAN: AACCM2552Q (Appellant) (Respondent) Appellant by: Ms. Sumangla Saxena, Adv. Shri Rajiv Saxena, Adv. Respondent by: Ms. Sarita Kumari, CIT-DR Date of hearing: 21 12 2022 Date of pronouncement: 23 01 2023 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The captioned appeals have been filed at t…

M/S. Dharam Impex, Surat vs. The Dy. CIT, Central Circle-4, Surat

In the result, the appeal of the assessee for AY 2008-09 in ITA No

ITA 1580/AHD/2017[2014-15]Status: DisposedITAT Surat26 Aug 2022AY 2014-15

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./It(Ss)A Nos.288 To 293/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2014-15) (Physical Court Hearing) M/S Kangan Jewels Pvt. Ltd. Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadck 2552 R अपीलाथ" / Appellant ""यथ" /Respondent आयकर अपीलसं./It(Ss)A Nos.306 To 311/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2008-09 To 2013-14) आयकर अपीलसं./Ita Nos.1579/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2014-15) M/S Maniprabha Impex Pvt.Ltd. Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecm 6219 L अपीलाथ" /Appellant) ""यथ" /Respondent) आयकर अपीलसं./It(Ss)A Nos.312 To 317/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2008-09 To 2013-14) आयकर अपीलसं./Ita Nos.1580/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2014-15) M/S Dharam Impex Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaffd 2692 C अपीलाथ" /Appellant) ""यथ" /Respondent)

Section 144Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM &DR. A.L.SAINI, AM आयकर अपीलसं./IT(SS)A Nos.288 to 293/AHD/2017 ("नधा"रणवष" / Assessment Years: (2009-10 to 2014-15) (Physical Court Hearing) M/s Kangan Jewels Pvt. Ltd. Deputy Commissioner of C/o 106, Saryu Chambers, Income-tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AADCK 2552 R अपीलाथ" / Appellant ""यथ" /Respondent आयकर अपीलसं./IT(SS)A Nos.306 to 311/AHD/2017 ("नधा"रणवष" / Assessment Years: (2008-09 to 2013-14) आयकर अपीलसं./ITA Nos.1579/AHD/2017 ("नधा"रणवष" / Asse…

M/S. Maniprabha Impex Pvt. Ltd., Surat vs. The Dy. CIT, Central Circle-4, Surat

In the result, the appeal of the assessee for AY 2008-09 in ITA No

ITA 1579/AHD/2017[2014-15]Status: DisposedITAT Surat26 Aug 2022AY 2014-15

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./It(Ss)A Nos.288 To 293/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2014-15) (Physical Court Hearing) M/S Kangan Jewels Pvt. Ltd. Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadck 2552 R अपीलाथ" / Appellant ""यथ" /Respondent आयकर अपीलसं./It(Ss)A Nos.306 To 311/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2008-09 To 2013-14) आयकर अपीलसं./Ita Nos.1579/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2014-15) M/S Maniprabha Impex Pvt.Ltd. Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecm 6219 L अपीलाथ" /Appellant) ""यथ" /Respondent) आयकर अपीलसं./It(Ss)A Nos.312 To 317/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2008-09 To 2013-14) आयकर अपीलसं./Ita Nos.1580/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2014-15) M/S Dharam Impex Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaffd 2692 C अपीलाथ" /Appellant) ""यथ" /Respondent)

Section 144Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM &DR. A.L.SAINI, AM आयकर अपीलसं./IT(SS)A Nos.288 to 293/AHD/2017 ("नधा"रणवष" / Assessment Years: (2009-10 to 2014-15) (Physical Court Hearing) M/s Kangan Jewels Pvt. Ltd. Deputy Commissioner of C/o 106, Saryu Chambers, Income-tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AADCK 2552 R अपीलाथ" / Appellant ""यथ" /Respondent आयकर अपीलसं./IT(SS)A Nos.306 to 311/AHD/2017 ("नधा"रणवष" / Assessment Years: (2008-09 to 2013-14) आयकर अपीलसं./ITA Nos.1579/AHD/2017 ("नधा"रणवष" / Asse…

Ankit Gupta, Ghaziabad vs. DCIT, Central Circle, Noida

In the result, the appeal filed by the Assessee stands allowed

ITA 4279/DEL/2019[2014-15]Status: DisposedITAT Delhi25 May 2022AY 2014-15

Bench: Shri N.K. Billaiya & Shri N.K. Choudhryassessment Year: 2014-15

For Appellant: Sh. Mohit Gupta, CAFor Respondent: Shri Zahid Parvez, Sr. DR
Section 132Section 139Section 142(1)Section 143(3)Section 153Section 153CSection 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ NEW DLEHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2014-15 Ankit Gupta, vs. DCIT, Central Circle, 28, Purva Dulichand, Noida. Ghaziabad. PAN: AJMPG9551D (Appellant) (Respondent) Appellant by : Sh. Mohit Gupta, CA, Ms. Nandani Mishra, AR Sh. Naveen Kumar, AR Respondent by : Shri Zahid Parvez, Sr. DR Date of hearing : 23.05.2022 Date of order : 25.05.2022 ORDER PER N.K. CHOUDHRY, J.M. This appeal has been preferred by the assessee against the order dated 05.03.2019, impugned herein, passed by t…

ACIT, Central Circle- 30, New Delhi vs. Sarvottam Commodities Pvt. Ltd., New Delhi

ITA 4059/DEL/2017[2008-09]Status: DisposedITAT Delhi09 Jul 2021AY 2008-09

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 132(1)Section 153ASection 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI (Through Video Conferencing) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.As. No.4059/DEL/2017 Assessment Years: 2008-09 ACIT, Vs. Sarvottam Commodities Pvt. Central Circle-30, Ltd. New Delhi. 303, Himaland House, D-5, Karampura Commercial Complex, New Delhi. TAN/PAN: AALCS2583C (Appellant) (Respondent) Assessee by: Shri Ajay Wadhwa, Adv. Department by: Shri Sushma Singh, CIT-D.R. Date of hearing: 12 04 2021 Date of pronouncement: 9 07 2021 O R D E R PER AMIT SHUKLA, JM The aforesaid appeal pertaining to…

ACIT, CC-30, New Delhi vs. Sanskriti Tie Up Pvt. Ltd., New Delhi

ITA 4058/DEL/2017[2008-09]Status: DisposedITAT Delhi09 Jul 2021AY 2008-09

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 132(1)Section 153ASection 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI (Through Video Conferencing) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.As. No.4058/DEL/2017 Assessment Years: 2008-09 ACIT, Vs. M/s. Sanskriti Tie Up Pvt. Central Circle-30, Ltd., New Delhi. 203, Puja House, Karampura Commerical Complex, New Delhi. TAN/PAN: AALCS2575G (Appellant) (Respondent) Assessee by: Shri Ajay Wadhwa, Adv. Department by: Shri Sushma Singh, CIT-D.R. Date of hearing: 12 04 2021 Date of pronouncement: 09 07 2021 O R D E R PER AMIT SHUKLA, JM : The aforesaid appeal pertaining to A.Y.2…