PCIT v. Super Malls Pvt. Ltd.

393 ITR 557High Court2017#854 most cited

What is PCIT v. Super Malls Pvt. Ltd. authority for?

When construing documents found during search proceedings, expressions should not be interpreted too literally. The term "belong" must be understood as "relating to" rather than implying strict ownership, requiring the Assessing Officer to be satisfied considering the overall facts.

123

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2022.

Also referred to as

PCIT v. Super Malls Pvt. Ltd. · 393 ITR 557 · document interpretation · search proceedings · section 132(4A) · meaning of "belong" · literal interpretation · Assessing Officer satisfaction · evidence seized · search and seizure assessment · Pepsico India Holdings ratio · relating to documents

Issues it is cited on

illegal paymentpublic servantcancellation of registrationdumb documentssection 132(4a)section 292cblock perioddelay in filing appealsection 292documents seizedsatisfaction notesection 12aa

Judgments citing PCIT v. Super Malls Pvt. Ltd.

MOIN AKHTAR QURESHI AS REPRESENTATIVE ASSESSEE/AGENT OF M/S. JEAN LOUIS DENIOT,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 19, NEW DELHI

In the result, ITA.No.6672/Del

ITA 6675/DEL/2018[2014-15]Status: DisposedITAT Delhi27 Apr 2022AY 2014-15

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Hiren Mehta, C.A. &For Respondent: Ms. Anupama Anand, CIT-DR
Section 132(1)Section 153CSection 163

…earch proceedings as per annexures mentioned by AO. Clearly, these documents belong to appellant only. Moreover, the ratio given by Hon'ble Court in the case Pepsico India Holdings vs ACIT has been further defined in the case Pr. CIT vs Super. Malls Pvt. Ltd. 393 ITR 557 wherein it has been held that while construing a document, expressions should not be interpretated too literally as if they were words carved in stone or in a statute. As per Hon'ble Court, the expression "belong", in the context in which it is used has to be understood as imputing "relating to", or any other term was not persuasive. Hon'ble Cour…

MOIN AKHTAR QURESHI AS REPRESENTATIVE ASSESSEE/AGENT OF M/S. JEAN LOUIS DENIOT,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 19, NEW DELHI

In the result, ITA.No.6672/Del

ITA 6674/DEL/2018[2011-12]Status: DisposedITAT Delhi27 Apr 2022AY 2011-12

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Hiren Mehta, C.A. &For Respondent: Ms. Anupama Anand, CIT-DR
Section 132(1)Section 153CSection 163

…earch proceedings as per annexures mentioned by AO. Clearly, these documents belong to appellant only. Moreover, the ratio given by Hon'ble Court in the case Pepsico India Holdings vs ACIT has been further defined in the case Pr. CIT vs Super. Malls Pvt. Ltd. 393 ITR 557 wherein it has been held that while construing a document, expressions should not be interpretated too literally as if they were words carved in stone or in a statute. As per Hon'ble Court, the expression "belong", in the context in which it is used has to be understood as imputing "relating to", or any other term was not persuasive. Hon'ble Cour…

MOIN AKHTAR QURESHI AS REPRESENTATIVE ASSESSEE/AGENT OF M/S. JEAN LOUIS DENIOT,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 19, NEW DELHI

In the result, ITA.No.6672/Del

ITA 6673/DEL/2018[2010-11]Status: DisposedITAT Delhi27 Apr 2022AY 2010-11

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Hiren Mehta, C.A. &For Respondent: Ms. Anupama Anand, CIT-DR
Section 132(1)Section 153CSection 163

…earch proceedings as per annexures mentioned by AO. Clearly, these documents belong to appellant only. Moreover, the ratio given by Hon'ble Court in the case Pepsico India Holdings vs ACIT has been further defined in the case Pr. CIT vs Super. Malls Pvt. Ltd. 393 ITR 557 wherein it has been held that while construing a document, expressions should not be interpretated too literally as if they were words carved in stone or in a statute. As per Hon'ble Court, the expression "belong", in the context in which it is used has to be understood as imputing "relating to", or any other term was not persuasive. Hon'ble Cour…

MOIN AKHTAR QURESHI AS REPRESENTATIVE ASSESSEE/AGENT OF M/S. JEAN LOUIS DENIOT,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 19, NEW DELHI

In the result, ITA.No.6672/Del

ITA 6672/DEL/2018[2009-10]Status: DisposedITAT Delhi27 Apr 2022AY 2009-10

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Hiren Mehta, C.A. &For Respondent: Ms. Anupama Anand, CIT-DR
Section 132(1)Section 153CSection 163

…earch proceedings as per annexures mentioned by AO. Clearly, these documents belong to appellant only. Moreover, the ratio given by Hon'ble Court in the case Pepsico India Holdings vs ACIT has been further defined in the case Pr. CIT vs Super. Malls Pvt. Ltd. 393 ITR 557 wherein it has been held that while construing a document, expressions should not be interpretated too literally as if they were words carved in stone or in a statute. As per Hon'ble Court, the expression "belong", in the context in which it is used has to be understood as imputing "relating to", or any other term was not persuasive. Hon'ble Cour…

MOIN AKHTAR QURESHI AS REPRESENTATIVE ASSESSEE/AGENT OF M/S. CABINET JEAN LOUIS DENIOT ,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 19, NEW DELHI

In the result, ITA.No.6672/Del

ITA 6671/DEL/2018[2014-15]Status: DisposedITAT Delhi27 Apr 2022AY 2014-15

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Hiren Mehta, C.A. &For Respondent: Ms. Anupama Anand, CIT-DR
Section 132(1)Section 153CSection 163

…earch proceedings as per annexures mentioned by AO. Clearly, these documents belong to appellant only. Moreover, the ratio given by Hon'ble Court in the case Pepsico India Holdings vs ACIT has been further defined in the case Pr. CIT vs Super. Malls Pvt. Ltd. 393 ITR 557 wherein it has been held that while construing a document, expressions should not be interpretated too literally as if they were words carved in stone or in a statute. As per Hon'ble Court, the expression "belong", in the context in which it is used has to be understood as imputing "relating to", or any other term was not persuasive. Hon'ble Cour…

MOIN AKHTAR QURESHI AS REPRESENTATIVE ASSESSEE/AGENT OF M/S. CABINET JEAN LOUIS DENIOT ,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 19, NEW DELHI

In the result, ITA.No.6672/Del

ITA 6670/DEL/2018[2012-13]Status: DisposedITAT Delhi27 Apr 2022AY 2012-13

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Hiren Mehta, C.A. &For Respondent: Ms. Anupama Anand, CIT-DR
Section 132(1)Section 153CSection 163

…earch proceedings as per annexures mentioned by AO. Clearly, these documents belong to appellant only. Moreover, the ratio given by Hon'ble Court in the case Pepsico India Holdings vs ACIT has been further defined in the case Pr. CIT vs Super. Malls Pvt. Ltd. 393 ITR 557 wherein it has been held that while construing a document, expressions should not be interpretated too literally as if they were words carved in stone or in a statute. As per Hon'ble Court, the expression "belong", in the context in which it is used has to be understood as imputing "relating to", or any other term was not persuasive. Hon'ble Cour…

MOIN AKHTAR QURESHI AS REPRESENTATIVE ASSESSEE/AGENT OF M/S. CABINET JEAN LOUIS DENIOT ,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 19, NEW DELHI

In the result, ITA.No.6672/Del

ITA 6669/DEL/2018[2010-11]Status: DisposedITAT Delhi27 Apr 2022AY 2010-11

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Hiren Mehta, C.A. &For Respondent: Ms. Anupama Anand, CIT-DR
Section 132(1)Section 153CSection 163

…earch proceedings as per annexures mentioned by AO. Clearly, these documents belong to appellant only. Moreover, the ratio given by Hon'ble Court in the case Pepsico India Holdings vs ACIT has been further defined in the case Pr. CIT vs Super. Malls Pvt. Ltd. 393 ITR 557 wherein it has been held that while construing a document, expressions should not be interpretated too literally as if they were words carved in stone or in a statute. As per Hon'ble Court, the expression "belong", in the context in which it is used has to be understood as imputing "relating to", or any other term was not persuasive. Hon'ble Cour…

MOIN AKHTAR QURESHI AS REPRESENTATIVE ASSESSEE/AGENT OF M/S. CABINET JEAN LOUIS DENIOT ,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 19, NEW DELHI

In the result, ITA.No.6672/Del

ITA 6668/DEL/2018[2009-10]Status: DisposedITAT Delhi27 Apr 2022AY 2009-10

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Hiren Mehta, C.A. &For Respondent: Ms. Anupama Anand, CIT-DR
Section 132(1)Section 153CSection 163

…earch proceedings as per annexures mentioned by AO. Clearly, these documents belong to appellant only. Moreover, the ratio given by Hon'ble Court in the case Pepsico India Holdings vs ACIT has been further defined in the case Pr. CIT vs Super. Malls Pvt. Ltd. 393 ITR 557 wherein it has been held that while construing a document, expressions should not be interpretated too literally as if they were words carved in stone or in a statute. As per Hon'ble Court, the expression "belong", in the context in which it is used has to be understood as imputing "relating to", or any other term was not persuasive. Hon'ble Cour…

MOIN AKHTAR QURESHI AS REPRESENTATIVE ASSESSEE/AGENT OF M/S. DESIGN 39 INC.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 19, NEW DELHI

In the result, ITA.No.6672/Del

ITA 6667/DEL/2018[2012-13]Status: DisposedITAT Delhi27 Apr 2022AY 2012-13

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Hiren Mehta, C.A. &For Respondent: Ms. Anupama Anand, CIT-DR
Section 132(1)Section 153CSection 163

…earch proceedings as per annexures mentioned by AO. Clearly, these documents belong to appellant only. Moreover, the ratio given by Hon'ble Court in the case Pepsico India Holdings vs ACIT has been further defined in the case Pr. CIT vs Super. Malls Pvt. Ltd. 393 ITR 557 wherein it has been held that while construing a document, expressions should not be interpretated too literally as if they were words carved in stone or in a statute. As per Hon'ble Court, the expression "belong", in the context in which it is used has to be understood as imputing "relating to", or any other term was not persuasive. Hon'ble Cour…

THE CO-OPERATIVE COMPANY LTD.,UTTAR PRADESH vs. DCIT, NEW DELHI

Appeals are allowed

ITA 1713/DEL/2012[2006-07]Status: DisposedITAT Delhi31 Mar 2021AY 2006-07

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Sahil Kapoor, AdvocateFor Respondent: Ms. Pramita M Biswas, CIT(DR)
Section 132Section 132(4)Section 153C

…ssessees. In our considered opinion, the Assessing Officer has exceeded in his jurisdiction to initiate the proceedings u/s 153C of the Act. 51. The ld. DR has heavily relied upon the judgment of the Hon'ble Delhi High Court in the case of Super Malls Pvt Ltd 393 ITR 557. In our considered view, this judgment has no application at all on the facts of the cases in hand. In this judgment, the Hon'ble High Court has only examined whether a satisfaction note prepared in the case of the person other than the person searched by the same Assessing Officer in the file of the person searched could be held as valid. If the…

M/S. THE COOPERATIVE COMPANY LTD.,UTTAR PRADESH vs. DCIT, NEW DELHI

Appeals are allowed

ITA 4194/DEL/2010[2005-06]Status: DisposedITAT Delhi31 Mar 2021AY 2005-06

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Sahil Kapoor, AdvocateFor Respondent: Ms. Pramita M Biswas, CIT(DR)
Section 132Section 132(4)Section 153C

…ssessees. In our considered opinion, the Assessing Officer has exceeded in his jurisdiction to initiate the proceedings u/s 153C of the Act. 51. The ld. DR has heavily relied upon the judgment of the Hon'ble Delhi High Court in the case of Super Malls Pvt Ltd 393 ITR 557. In our considered view, this judgment has no application at all on the facts of the cases in hand. In this judgment, the Hon'ble High Court has only examined whether a satisfaction note prepared in the case of the person other than the person searched by the same Assessing Officer in the file of the person searched could be held as valid. If the…

M/S. THE COOPERATIVE COMPANY LTD.,UTTAR PRADESH vs. DCIT, NEW DELHI

Appeals are allowed

ITA 4193/DEL/2010[2004-05]Status: DisposedITAT Delhi31 Mar 2021AY 2004-05

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Sahil Kapoor, AdvocateFor Respondent: Ms. Pramita M Biswas, CIT(DR)
Section 132Section 132(4)Section 153C

…ssessees. In our considered opinion, the Assessing Officer has exceeded in his jurisdiction to initiate the proceedings u/s 153C of the Act. 51. The ld. DR has heavily relied upon the judgment of the Hon'ble Delhi High Court in the case of Super Malls Pvt Ltd 393 ITR 557. In our considered view, this judgment has no application at all on the facts of the cases in hand. In this judgment, the Hon'ble High Court has only examined whether a satisfaction note prepared in the case of the person other than the person searched by the same Assessing Officer in the file of the person searched could be held as valid. If the…

M/S. THE COOPERATIVE COMPANY LTD.,UTTAR PRADESH vs. DCIT, NEW DELHI

Appeals are allowed

ITA 4192/DEL/2010[2003-04]Status: DisposedITAT Delhi31 Mar 2021AY 2003-04

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Sahil Kapoor, AdvocateFor Respondent: Ms. Pramita M Biswas, CIT(DR)
Section 132Section 132(4)Section 153C

…ssessees. In our considered opinion, the Assessing Officer has exceeded in his jurisdiction to initiate the proceedings u/s 153C of the Act. 51. The ld. DR has heavily relied upon the judgment of the Hon'ble Delhi High Court in the case of Super Malls Pvt Ltd 393 ITR 557. In our considered view, this judgment has no application at all on the facts of the cases in hand. In this judgment, the Hon'ble High Court has only examined whether a satisfaction note prepared in the case of the person other than the person searched by the same Assessing Officer in the file of the person searched could be held as valid. If the…

ACIT, NEW DELHI vs. M/S. ADVANTAGE HOUSING PVT. LTD., NEW DELHI

In the result, appeal of the Revenue is dismissed

ITA 1451/DEL/2015[2009-10]Status: DisposedITAT Delhi27 Feb 2020AY 2009-10

Bench: Shri Before Shri Bhavnesh Saini & Before Shri Before Shri Bhavnesh Saini & Bhavnesh Saini & Bhavnesh Saini & Shri Shri R.K. Pandashri Shri R.K. Pandar.K. Pandar.K. Panda

For Appellant: Sh. Sanjay Goel, CIT-DRFor Respondent: Sh. M.P. Rastogi, Advocate
Section 132Section 153C

…e Assessing Officer has recorded his satisfaction who incidentally is the Assessing Officer of 9 both the searched party as well as the assessee. He also relied upon the following decisions:- i. PCIT vs Super Malls Pvt. Ltd. [2016] 76 taxmann.com 267 (Del) 393 ITR 557 (Del) ii. Ganpati Fincap Services (P.) Ltd. vs CIT [2017] 82 taxmann.com 408(Del.) iii. Rajesh Sunderdas Vaswani vs ACIT [2016] 76 taxmann.com 311 (Guj.) iv. CIT vs Classic Enterprises (35 taxmann.com 244), 358 ITR 465. 9. The Ld. Counsel for the assessee on the other hand strongly supported the order of the CIT(A). He submitted that in thi…

M/S. SIR SHADILAL ENTERPRISES LTD.,NEW DELHI vs. DCIT, NEW DELHI

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

ITA 5728/DEL/2014[2005-06]Status: DisposedITAT Delhi16 Dec 2019AY 2005-06

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 5727/Del/2014 : Asstt. Year : 2004-05 Ita No. 5728/Del/2014 : Asstt. Year : 2005-06 M/S Sir Shadilal Enterprises Vs Deputy Commissioner Of Income Ltd., 4A, Hansalaya, 15, Tax, Circle-8(1), Barakhamba Road, New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaecs3636D Assessee By : Sh. G. N. Gupta, Adv. Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing: 17.09.2019 Date Of Pronouncement: 16.12.2019

For Appellant: Sh. G. N. Gupta, AdvFor Respondent: Sh. S. S. Rana, CIT DR
Section 143(3)Section 153A(2)Section 153CSection 37Section 68Section 69C

…these documents had already been considered in the first round of appeal proceedings. (ii) In this regard, reliance is also placed on the decision of Hon’ble Delhi High Court in the case of PCIT Vs Super Malls Pvt Ltd [2016] 76 taxmann.com 267 (Delhi)/[2017] 393 ITR 557 (Delhi)/[2017] 291 CTR 142 (Delhi) (Copy Enclosed) where Hon’ble Delhi High Court held that where Assessing Officer had issued satisfaction note under section 153C after satisfying himself with contents of documents seized, Tribunal could not declare it as invalid on hyper technical ground of incorrect terminology used in said note. Satisfaction…

M/S. SIR SHADILAL ENTERPRISES LTD.,NEW DELHI vs. DCIT, NEW DELHI

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

ITA 5727/DEL/2014[2004-05]Status: DisposedITAT Delhi16 Dec 2019AY 2004-05

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 5727/Del/2014 : Asstt. Year : 2004-05 Ita No. 5728/Del/2014 : Asstt. Year : 2005-06 M/S Sir Shadilal Enterprises Vs Deputy Commissioner Of Income Ltd., 4A, Hansalaya, 15, Tax, Circle-8(1), Barakhamba Road, New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaecs3636D Assessee By : Sh. G. N. Gupta, Adv. Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing: 17.09.2019 Date Of Pronouncement: 16.12.2019

For Appellant: Sh. G. N. Gupta, AdvFor Respondent: Sh. S. S. Rana, CIT DR
Section 143(3)Section 153A(2)Section 153CSection 37Section 68Section 69C

…these documents had already been considered in the first round of appeal proceedings. (ii) In this regard, reliance is also placed on the decision of Hon’ble Delhi High Court in the case of PCIT Vs Super Malls Pvt Ltd [2016] 76 taxmann.com 267 (Delhi)/[2017] 393 ITR 557 (Delhi)/[2017] 291 CTR 142 (Delhi) (Copy Enclosed) where Hon’ble Delhi High Court held that where Assessing Officer had issued satisfaction note under section 153C after satisfying himself with contents of documents seized, Tribunal could not declare it as invalid on hyper technical ground of incorrect terminology used in said note. Satisfaction…

JAGJIT SINGH,PUNJAB vs. ACIT, NEW DELHI

ITA 1097/DEL/2015[2011-12]Status: DisposedITAT Delhi01 Oct 2019AY 2011-12

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

For Appellant: Shri Satish Aggarwal, AdvocateFor Respondent: Shri J.K. Mishra, CIT DR
Section 142Section 143Section 153ASection 153CSection 68

…ies were made as regards source/receipt of funds in bank accounts and otherwise. Therefore, the AO was justified in making additions. 7. As regards proceedings u/s 153C, reliance is placed on the following decisions- (i) PCIT Vs. Super Malls Pvt. Ltd. [2016] 393 ITR 557 (Delhi) (ii) Ganpati Fincap Services Pvt. Ltd. Vs. CIT [2017] 395 ITR 692 (Delhi) (iii) SSP Aviation Ltd. Vs. DCIT [2012] 346 ITR 177 (Delhi)” (iv) PCIT Vs. Nau Nidh Overseas Pvt. Ltd. [2017] 394 ITR 753 (Delhi)” 9. Ld. AR for the assessee further contended that the satisfaction note dated 20.01.2014 prepared by AO of M/s. ABW Infrastructure (P…

JAGJIT SINGH,PUNJAB vs. ACIT, NEW DELHI

ITA 1098/DEL/2015[2012-13]Status: DisposedITAT Delhi01 Oct 2019AY 2012-13

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

For Appellant: Shri Satish Aggarwal, AdvocateFor Respondent: Shri J.K. Mishra, CIT DR
Section 142Section 143Section 153ASection 153CSection 68

…ies were made as regards source/receipt of funds in bank accounts and otherwise. Therefore, the AO was justified in making additions. 7. As regards proceedings u/s 153C, reliance is placed on the following decisions- (i) PCIT Vs. Super Malls Pvt. Ltd. [2016] 393 ITR 557 (Delhi) (ii) Ganpati Fincap Services Pvt. Ltd. Vs. CIT [2017] 395 ITR 692 (Delhi) (iii) SSP Aviation Ltd. Vs. DCIT [2012] 346 ITR 177 (Delhi)” (iv) PCIT Vs. Nau Nidh Overseas Pvt. Ltd. [2017] 394 ITR 753 (Delhi)” 9. Ld. AR for the assessee further contended that the satisfaction note dated 20.01.2014 prepared by AO of M/s. ABW Infrastructure (P…

JAGJIT SINGH,PUNJAB vs. ACIT, NEW DELHI

ITA 1096/DEL/2015[2010-11]Status: DisposedITAT Delhi01 Oct 2019AY 2010-11

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

For Appellant: Shri Satish Aggarwal, AdvocateFor Respondent: Shri J.K. Mishra, CIT DR
Section 142Section 143Section 153ASection 153CSection 68

…ies were made as regards source/receipt of funds in bank accounts and otherwise. Therefore, the AO was justified in making additions. 7. As regards proceedings u/s 153C, reliance is placed on the following decisions- (i) PCIT Vs. Super Malls Pvt. Ltd. [2016] 393 ITR 557 (Delhi) (ii) Ganpati Fincap Services Pvt. Ltd. Vs. CIT [2017] 395 ITR 692 (Delhi) (iii) SSP Aviation Ltd. Vs. DCIT [2012] 346 ITR 177 (Delhi)” (iv) PCIT Vs. Nau Nidh Overseas Pvt. Ltd. [2017] 394 ITR 753 (Delhi)” 9. Ld. AR for the assessee further contended that the satisfaction note dated 20.01.2014 prepared by AO of M/s. ABW Infrastructure (P…

JAGJIT SINGH,PUNJAB vs. ACIT, NEW DELHI

ITA 1095/DEL/2015[2009-10]Status: DisposedITAT Delhi01 Oct 2019AY 2009-10

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

For Appellant: Shri Satish Aggarwal, AdvocateFor Respondent: Shri J.K. Mishra, CIT DR
Section 142Section 143Section 153ASection 153CSection 68

…ies were made as regards source/receipt of funds in bank accounts and otherwise. Therefore, the AO was justified in making additions. 7. As regards proceedings u/s 153C, reliance is placed on the following decisions- (i) PCIT Vs. Super Malls Pvt. Ltd. [2016] 393 ITR 557 (Delhi) (ii) Ganpati Fincap Services Pvt. Ltd. Vs. CIT [2017] 395 ITR 692 (Delhi) (iii) SSP Aviation Ltd. Vs. DCIT [2012] 346 ITR 177 (Delhi)” (iv) PCIT Vs. Nau Nidh Overseas Pvt. Ltd. [2017] 394 ITR 753 (Delhi)” 9. Ld. AR for the assessee further contended that the satisfaction note dated 20.01.2014 prepared by AO of M/s. ABW Infrastructure (P…

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