Pr. CIT v. Index Securities (P.) Ltd.

86 Taxmann.com 84High Court2017#517 most cited

What is Pr. CIT v. Index Securities (P.) Ltd. authority for?

For a valid reassessment under Section 153C, seized documents must be incriminating and directly relevant to the assessment years being reopened. Documents that are not incriminating or do not relate to the assessment years do not satisfy the jurisdictional requirement.

184

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2017 to 2025.

Also referred to as

Pr. CIT v. Index Securities (P.) Ltd. · Section 153C · incriminating documents · assessment years · jurisdictional requirement · reassessment · Section 132 · Section 153A · satisfaction note

Also reported as

2017 SCC OnLine DEL 10310

Sections most often in play

Section 153CSection 143(3)Section 153ASection 132Section 148Section 147Section 151Section 149
Read the full judgment

Issues it is cited on

section 153atosection 153b(1)(a)abatement of assessmentsection 153c proceedingssection 113section 153b(1)section 158bdsection 153c(1)block periodpanchnamabogus share capitalsection 132(1)

Judgments citing Pr. CIT v. Index Securities (P.) Ltd.

ACIT, Jaipur vs. Udai Buildhome Pvt Ltd, Jaipur

In the result, all the appeals of the revenue are dismissed

ITA 1400/JPR/2024[2015]Status: DisposedITAT Jaipur10 Mar 2025

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA Nos.1399, 1400, 1401 & 1486/JP/2024 निर्धारण वर्ष / Assessment Years : 2014-15, 2015-16, 2017-18 & 2018-19 Asstt. Commissioner of Income बनाम M/s Udai Buildhome Pvt. Tax, Vs. Ltd. 302, Golden Sunrise Central Circle-02, Jaipur Apartment, Lajpat Marg, C- Scheme, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AABCU 5068 J अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee

For Appellant: Sh. C.M. Agarwal, CAFor Respondent: Smt. Roshanta Meena, CIT
Section 143(3)Section 153C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 1399, 1400, 1401 & 1486/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2014-15, 2015-16, 2017-18 & 2018-19 cuke Asstt. Commissioner of Income M/s Udai Buildhome Pvt. Vs. Tax, Ltd. 302, Golden Sunrise Central Circle-02, Jaipur Apartment, Lajpat Marg, C- Scheme, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCU 5068 J vihykFkhZ@Appellant i…

ACIT, Jaipur vs. M/S Udai Buildhome Pvt Ltd., Jaipur

In the result, all the appeals of the revenue are dismissed

ITA 1399/JPR/2024[2014]Status: DisposedITAT Jaipur10 Mar 2025
For Appellant: Sh. C.M. Agarwal, CAFor Respondent: Smt. Roshanta Meena, CIT
Section 143(3)Section 153C

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, "B" JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.1399, 1400, 1401 & 1486/JP/2024 निर्धारण वर्ष / Assessment Years : 2014-15, 2015-16, 2017-18 & 2018-19 Asstt. Commissioner of Income बनाम M/s Udai Buildhome Pvt. Tax, Vs. Ltd. 302, Golden Sunrise Central Circle-02, Jaipur Apartment, Lajpat Marg, C- Scheme, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AABCU 5068 J अपीलार्थी / Appel…

ACIT, Central Circle- 30, New Delhi vs. Kuber Securities, New Delhi

ITA 4213/DEL/2018[2013-14]Status: DisposedITAT Delhi03 Mar 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S RIFAUR RAHMAN, ACCOUNTNAT MEMBER ITA Nos.4216, 4217, 4218, 4219, 4220, 4221, 4222 & 4223/Del/2025 [Assessment Years:2013-14, 2014-15, 2015-16, 2016-17, 2017-18, 2018-19 : 2019-20 and 2020-21] Sakshi Agarwal, Deputy Commissioner of Income 56, SFS Flats, Ashok Vihar, Tax, Central Circle-28, Room Phase-IV, New Delhi-110052 Vs No.327, ARA Centre, Jhandewalan Extension, New Delhi-110055 PAN-ATWPG1641E Appellant Respondent ITA Nos.4264, 4265, 4266, 4267, 4268, 4269, 4271 & 4272/Del/2025 [Ass…

ITO, Ward- 6(4), New Delhi vs. Creative Techno Solutions Pvt. Ltd., New Delhi

ITA 4265/DEL/2017[2012-13]Status: DisposedITAT Delhi27 Feb 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S RIFAUR RAHMAN, ACCOUNTNAT MEMBER ITA Nos.4216, 4217, 4218, 4219, 4220, 4221, 4222 & 4223/Del/2025 [Assessment Years:2013-14, 2014-15, 2015-16, 2016-17, 2017-18, 2018-19 : 2019-20 and 2020-21] Sakshi Agarwal, Deputy Commissioner of Income 56, SFS Flats, Ashok Vihar, Tax, Central Circle-28, Room Phase-IV, New Delhi-110052 Vs No.327, ARA Centre, Jhandewalan Extension, New Delhi-110055 PAN-ATWPG1641E Appellant Respondent ITA Nos.4264, 4265, 4266, 4267, 4268, 4269, 4271 & 4272/Del/2025 [Ass…

Partistha Commercial Centre Private Limited, Delhi vs. Commissioner of Income Tax (Appeals), Delhi

ITA 4264/DEL/2024[2016-17]Status: DisposedITAT Delhi23 Jan 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S RIFAUR RAHMAN, ACCOUNTNAT MEMBER ITA Nos.4216, 4217, 4218, 4219, 4220, 4221, 4222 & 4223/Del/2025 [Assessment Years:2013-14, 2014-15, 2015-16, 2016-17, 2017-18, 2018-19 : 2019-20 and 2020-21] Sakshi Agarwal, Deputy Commissioner of Income 56, SFS Flats, Ashok Vihar, Tax, Central Circle-28, Room Phase-IV, New Delhi-110052 Vs No.327, ARA Centre, Jhandewalan Extension, New Delhi-110055 PAN-ATWPG1641E Appellant Respondent ITA Nos.4264, 4265, 4266, 4267, 4268, 4269, 4271 & 4272/Del/2025 [Ass…

DCIT, Ghaziabad vs. M/S. Devidayal Aluminium Industries Pvt. Ltd., Ghaziabad

ITA 4297/DEL/2016[2013-14]Status: DisposedITAT Delhi08 Jan 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S RIFAUR RAHMAN, ACCOUNTNAT MEMBER ITA Nos.4216, 4217, 4218, 4219, 4220, 4221, 4222 & 4223/Del/2025 [Assessment Years:2013-14, 2014-15, 2015-16, 2016-17, 2017-18, 2018-19 : 2019-20 and 2020-21] Sakshi Agarwal, Deputy Commissioner of Income 56, SFS Flats, Ashok Vihar, Tax, Central Circle-28, Room Phase-IV, New Delhi-110052 Vs No.327, ARA Centre, Jhandewalan Extension, New Delhi-110055 PAN-ATWPG1641E Appellant Respondent ITA Nos.4264, 4265, 4266, 4267, 4268, 4269, 4271 & 4272/Del/2025 [Ass…

K R Chawla Consulting Pvt Ltd., New Delhi vs. DCIT Central Circle-25, New Delhi

In the result, all the six appeals filed by the assessee stand allowed

ITA 1125/DEL/2023[2016-17]Status: DisposedITAT Delhi20 Nov 2024AY 2016-17

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember

For Appellant: Shri Madhur Aggarwal, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT DR
Section 132(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIALMEMBER ITA Nos.1120/DEL/2023 (Assessment Year : 2011-12) ITA Nos.1121/DEL/2023 (Assessment Year : 2012-13) ITA Nos.1122/DEL/2023 (Assessment Year : 2013-14) ITA Nos.1123/DEL/2023 (Assessment Year : 2014-15) ITA Nos.1124/DEL/2023 (Assessment Year : 2015-16) ITA Nos.1125/DEL/2023 (Assessment Year : 2016-17) K.R. Chawla Consulting Pvt. Ltd., vs. DCIT, Central Circle 25, Khasra No.172, Neel House, New Delhi. Opposite Qutab Minar, New Delhi – 110 030. (PAN: AACCK2723P) (APPEL…

K R Chawla Consulting Pvt Ltd., New Delhi vs. DCIT Central Circle -25, New Delhi

In the result, all the six appeals filed by the assessee stand allowed

ITA 1124/DEL/2023[2015-16]Status: DisposedITAT Delhi20 Nov 2024AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember

For Appellant: Shri Madhur Aggarwal, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT DR
Section 132(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIALMEMBER ITA Nos.1120/DEL/2023 (Assessment Year : 2011-12) ITA Nos.1121/DEL/2023 (Assessment Year : 2012-13) ITA Nos.1122/DEL/2023 (Assessment Year : 2013-14) ITA Nos.1123/DEL/2023 (Assessment Year : 2014-15) ITA Nos.1124/DEL/2023 (Assessment Year : 2015-16) ITA Nos.1125/DEL/2023 (Assessment Year : 2016-17) K.R. Chawla Consulting Pvt. Ltd., vs. DCIT, Central Circle 25, Khasra No.172, Neel House, New Delhi. Opposite Qutab Minar, New Delhi – 110 030. (PAN: AACCK2723P) (APPEL…

K R Chawla Consulting Pvt Ltd., New Delhi vs. DCIT Central Circle-25, New Delhi

In the result, all the six appeals filed by the assessee stand allowed

ITA 1123/DEL/2023[2014-15]Status: DisposedITAT Delhi20 Nov 2024AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember

For Appellant: Shri Madhur Aggarwal, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT DR
Section 132(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIALMEMBER ITA Nos.1120/DEL/2023 (Assessment Year : 2011-12) ITA Nos.1121/DEL/2023 (Assessment Year : 2012-13) ITA Nos.1122/DEL/2023 (Assessment Year : 2013-14) ITA Nos.1123/DEL/2023 (Assessment Year : 2014-15) ITA Nos.1124/DEL/2023 (Assessment Year : 2015-16) ITA Nos.1125/DEL/2023 (Assessment Year : 2016-17) K.R. Chawla Consulting Pvt. Ltd., vs. DCIT, Central Circle 25, Khasra No.172, Neel House, New Delhi. Opposite Qutab Minar, New Delhi – 110 030. (PAN: AACCK2723P) (APPEL…

K R Chawla Consulting Pvt Ltd., New Delhi vs. DCIT Central Circle-25, New Delhi

In the result, all the six appeals filed by the assessee stand allowed

ITA 1122/DEL/2023[2013-14]Status: DisposedITAT Delhi20 Nov 2024AY 2013-14

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember

For Appellant: Shri Madhur Aggarwal, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT DR
Section 132(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIALMEMBER ITA Nos.1120/DEL/2023 (Assessment Year : 2011-12) ITA Nos.1121/DEL/2023 (Assessment Year : 2012-13) ITA Nos.1122/DEL/2023 (Assessment Year : 2013-14) ITA Nos.1123/DEL/2023 (Assessment Year : 2014-15) ITA Nos.1124/DEL/2023 (Assessment Year : 2015-16) ITA Nos.1125/DEL/2023 (Assessment Year : 2016-17) K.R. Chawla Consulting Pvt. Ltd., vs. DCIT, Central Circle 25, Khasra No.172, Neel House, New Delhi. Opposite Qutab Minar, New Delhi – 110 030. (PAN: AACCK2723P) (APPEL…

K R Chawla Consulting Pvt Ltd., New Delhi vs. DCIT Central Circle-25, New Delhi

In the result, all the six appeals filed by the assessee stand allowed

ITA 1121/DEL/2023[2012-13]Status: DisposedITAT Delhi20 Nov 2024AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember

For Appellant: Shri Madhur Aggarwal, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT DR
Section 132(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIALMEMBER ITA Nos.1120/DEL/2023 (Assessment Year : 2011-12) ITA Nos.1121/DEL/2023 (Assessment Year : 2012-13) ITA Nos.1122/DEL/2023 (Assessment Year : 2013-14) ITA Nos.1123/DEL/2023 (Assessment Year : 2014-15) ITA Nos.1124/DEL/2023 (Assessment Year : 2015-16) ITA Nos.1125/DEL/2023 (Assessment Year : 2016-17) K.R. Chawla Consulting Pvt. Ltd., vs. DCIT, Central Circle 25, Khasra No.172, Neel House, New Delhi. Opposite Qutab Minar, New Delhi – 110 030. (PAN: AACCK2723P) (APPEL…

K R Chawla Consulting Pvt Ltd., New Delhi vs. DCIT Central Circle 25, New Delhi

In the result, all the six appeals filed by the assessee stand allowed

ITA 1120/DEL/2023[2011-12]Status: DisposedITAT Delhi20 Nov 2024AY 2011-12

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember

For Appellant: Shri Madhur Aggarwal, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT DR
Section 132(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIALMEMBER ITA Nos.1120/DEL/2023 (Assessment Year : 2011-12) ITA Nos.1121/DEL/2023 (Assessment Year : 2012-13) ITA Nos.1122/DEL/2023 (Assessment Year : 2013-14) ITA Nos.1123/DEL/2023 (Assessment Year : 2014-15) ITA Nos.1124/DEL/2023 (Assessment Year : 2015-16) ITA Nos.1125/DEL/2023 (Assessment Year : 2016-17) K.R. Chawla Consulting Pvt. Ltd., vs. DCIT, Central Circle 25, Khasra No.172, Neel House, New Delhi. Opposite Qutab Minar, New Delhi – 110 030. (PAN: AACCK2723P) (APPEL…

ACIT Central Circle-30, New Delhi vs. Shalimar Lakecity Pvt Ltd, Mumbai

In the result, the appeal of the Revenue is hereby dismissed

ITA 9104/DEL/2019[2013-14]Status: DisposedITAT Delhi13 Nov 2024AY 2013-14

Bench: Shri Yogesh Kumar Us & Shri Avdhesh Kumar Mishra

Section 143(3)Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.9104/Del/2019, A.Y. 2013-14 ACIT, Shalimar Lakecity Pvt. Ltd. Central Circle-30, (Formerly known as ANS New Delhi Vs. Developers Pvt. Ltd.) 308, Tulsiyani Chanber, Nariman Point, Mumbai PAN: AAFCA9848N (Appellant) (Respondent) Appellant by Sh. Subhash Agarwal, Advocate Respondent by Ms. Jaya Choudhary, CIT-DR Date of Hearing 11/11/2024 Date of Pronouncement 13/11/2024 ORDER PER AVDHESH KUMAR MISHRA, AM This appeal for the Assessment Year (hereinaf…

DCIT Central Circle-II, Noida vs. Apple Commodities Ltd, Noida

In the result, the appeal of the assessee in ITA Nos

ITA 2240/DEL/2019[2010-11]Status: HeardITAT Delhi10 Jul 2024AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.2239 & 2240/Del/2019 िनधा"रणवष"/Assessment Years:2009-10 & 2010-11 बनाम Dcit Apple Commodities Ltd., 701-A, 7Th Floor, Vs. Central Circle-Ii, 2Nd Floor, Arto Complex, Gd-Itl Tower, Plot No.B- Sector-33, Noida, 08, Uttar Pradesh. Netaji Subhash Place, Pitampura, New Delhi. Pan No.Aadca0300K अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection Nos. 122 & 123/Del/2019 (In Ita Nos. 2239 To 2240/Del/2019) Assessment Years: 2009-10 & 2010-11 बनाम Apple Commodities Ltd., Dcit 701-A, 7Th Floor, Vs. Central Circle-Ii, 2Nd Floor, Arto Complex, Gd-Itl Tower, Plot No.B-08, Netaji Subhash Place, Sector-33, Noida, Pitampura, New Delhi. Uttar Pradesh. Pan No. Aadca0300K अपीलाथ" Appellant ""यथ"/Respondent

Section 153C

…I.T.A.Nos.2239 & 2240/Del/2019 & CO Nos.122 & 123/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A Nos.2239 & 2240/Del/2019 िनधा"रणवष"/Assessment Years:2009-10 & 2010-11 बनाम DCIT Apple Commodities Ltd., 701-A, 7th Floor, Vs. Central Circle-II, 2nd Floor, ARTO Complex, GD-ITL Tower, Plot No.B- Sector-33, Noida, 08, Uttar Pradesh. Netaji Subhash Place, Pitampura, New Delhi. PAN No.AADCA0300K अपीलाथ" Appellant ""यथ"/Respondent AND Cross Objection Nos. 122 & 123/Del/2019 (In ITA Nos.…

DCIT Central Circle-II, Noida vs. Apple Commodities Ltd, Noida

In the result, the appeal of the assessee in ITA Nos

ITA 2239/DEL/2019[2009-10]Status: HeardITAT Delhi10 Jul 2024AY 2009-10

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.2239 & 2240/Del/2019 िनधा"रणवष"/Assessment Years:2009-10 & 2010-11 बनाम Dcit Apple Commodities Ltd., 701-A, 7Th Floor, Vs. Central Circle-Ii, 2Nd Floor, Arto Complex, Gd-Itl Tower, Plot No.B- Sector-33, Noida, 08, Uttar Pradesh. Netaji Subhash Place, Pitampura, New Delhi. Pan No.Aadca0300K अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection Nos. 122 & 123/Del/2019 (In Ita Nos. 2239 To 2240/Del/2019) Assessment Years: 2009-10 & 2010-11 बनाम Apple Commodities Ltd., Dcit 701-A, 7Th Floor, Vs. Central Circle-Ii, 2Nd Floor, Arto Complex, Gd-Itl Tower, Plot No.B-08, Netaji Subhash Place, Sector-33, Noida, Pitampura, New Delhi. Uttar Pradesh. Pan No. Aadca0300K अपीलाथ" Appellant ""यथ"/Respondent

Section 153C

…I.T.A.Nos.2239 & 2240/Del/2019 & CO Nos.122 & 123/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A Nos.2239 & 2240/Del/2019 िनधा"रणवष"/Assessment Years:2009-10 & 2010-11 बनाम DCIT Apple Commodities Ltd., 701-A, 7th Floor, Vs. Central Circle-II, 2nd Floor, ARTO Complex, GD-ITL Tower, Plot No.B- Sector-33, Noida, 08, Uttar Pradesh. Netaji Subhash Place, Pitampura, New Delhi. PAN No.AADCA0300K अपीलाथ" Appellant ""यथ"/Respondent AND Cross Objection Nos. 122 & 123/Del/2019 (In ITA Nos.…

DCIT, CC-31, New Delhi vs. Enn Vee Holdings Pvt. Ltd., New Delhi

ITA 1841/DEL/2021[2015-16]Status: DisposedITAT Delhi05 Jul 2024AY 2015-16

Bench: Dr. B. R. R. Kumar, Sh. Yogesh Kumar Us

For Appellant: Sh. Neeraj Jain, Adv. &For Respondent: Ms. Sapna Bhatia, CIT-DR
Section 132(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member, Sh. Yogesh Kumar US, Judicial Member ITA No. 1837/Del/2021 : Asstt. Year: 2012-13 ITA No. 1838/Del/2021 : Asstt. Year: 2014-15 DCIT, Vs M/s Realtime Marketing Pvt. Ltd., Central Circle-31, 9B, Vandana Building, 11, Tolstoy New Delhi-110002 Marg, Connaught Place, New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AACCR1956R ITA No. 1840/Del/2021 : Asstt. Year: 2014-15 ITA No. 1841/Del/2021 : Asstt. Year: 2015-16 DCIT, Vs M/s ENN VEE Holdings Pvt. Ltd., Central Circle-31, 9B, Vandana Building, 11, Tolstoy Ne…

DCIT, CC-31, New Delhi vs. Enn Vee Holdings Pvt. Ltd., New Delhi

ITA 1840/DEL/2021[2014-15]Status: DisposedITAT Delhi05 Jul 2024AY 2014-15

Bench: Dr. B. R. R. Kumar, Sh. Yogesh Kumar Us

For Appellant: Sh. Neeraj Jain, Adv. &For Respondent: Ms. Sapna Bhatia, CIT-DR
Section 132(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member, Sh. Yogesh Kumar US, Judicial Member ITA No. 1837/Del/2021 : Asstt. Year: 2012-13 ITA No. 1838/Del/2021 : Asstt. Year: 2014-15 DCIT, Vs M/s Realtime Marketing Pvt. Ltd., Central Circle-31, 9B, Vandana Building, 11, Tolstoy New Delhi-110002 Marg, Connaught Place, New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AACCR1956R ITA No. 1840/Del/2021 : Asstt. Year: 2014-15 ITA No. 1841/Del/2021 : Asstt. Year: 2015-16 DCIT, Vs M/s ENN VEE Holdings Pvt. Ltd., Central Circle-31, 9B, Vandana Building, 11, Tolstoy Ne…

DCIT, CC-31, New Delhi vs. Realtime Marketing Pvt. Ltd., Delhi

ITA 1838/DEL/2021[2014-15]Status: DisposedITAT Delhi05 Jul 2024AY 2014-15

Bench: Dr. B. R. R. Kumar, Sh. Yogesh Kumar Us

For Appellant: Sh. Neeraj Jain, Adv. &For Respondent: Ms. Sapna Bhatia, CIT-DR
Section 132(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member, Sh. Yogesh Kumar US, Judicial Member ITA No. 1837/Del/2021 : Asstt. Year: 2012-13 ITA No. 1838/Del/2021 : Asstt. Year: 2014-15 DCIT, Vs M/s Realtime Marketing Pvt. Ltd., Central Circle-31, 9B, Vandana Building, 11, Tolstoy New Delhi-110002 Marg, Connaught Place, New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AACCR1956R ITA No. 1840/Del/2021 : Asstt. Year: 2014-15 ITA No. 1841/Del/2021 : Asstt. Year: 2015-16 DCIT, Vs M/s ENN VEE Holdings Pvt. Ltd., Central Circle-31, 9B, Vandana Building, 11, Tolstoy Ne…

DCIT- CC-31, New Delhi vs. Realtime Marketing Pvt. Ltd., Delhi

ITA 1837/DEL/2021[2012-13]Status: DisposedITAT Delhi05 Jul 2024AY 2012-13

Bench: Dr. B. R. R. Kumar, Sh. Yogesh Kumar Us

For Appellant: Sh. Neeraj Jain, Adv. &For Respondent: Ms. Sapna Bhatia, CIT-DR
Section 132(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member, Sh. Yogesh Kumar US, Judicial Member ITA No. 1837/Del/2021 : Asstt. Year: 2012-13 ITA No. 1838/Del/2021 : Asstt. Year: 2014-15 DCIT, Vs M/s Realtime Marketing Pvt. Ltd., Central Circle-31, 9B, Vandana Building, 11, Tolstoy New Delhi-110002 Marg, Connaught Place, New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AACCR1956R ITA No. 1840/Del/2021 : Asstt. Year: 2014-15 ITA No. 1841/Del/2021 : Asstt. Year: 2015-16 DCIT, Vs M/s ENN VEE Holdings Pvt. Ltd., Central Circle-31, 9B, Vandana Building, 11, Tolstoy Ne…

Kiran Wati, New Delhi vs. DCIT, Central Circle, Noida

In the result all appeals preferred by the assessees are allowed

ITA 362/DEL/2019[2011-12]Status: FixedITAT Delhi31 May 2024AY 2011-12

Bench: Ms. Madhumita Roy & Sh. Naveen Chandraita Nos. 350, 351 & 352/Del/2019 For A.Y. 2014-15, 2015-16 & 2016-17 Smt. Kavita Chaudhary Vs. Dcit, Central Circle B-30, Gamma-1, G.B. Noida Nagar, Greater Noida 201308 Pan No. Anhpk 4047 R Appellant Respondent

Section 127Section 132Section 132(1)Section 143(3)Section 153C

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ NEW DELHI) BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SH. NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA Nos. 350, 351 & 352/Del/2019 for A.Y. 2014-15, 2015-16 and 2016-17 Smt. Kavita Chaudhary Vs. DCIT, Central Circle B-30, Gamma-1, G.B. Noida Nagar, Greater Noida 201308 PAN No. ANHPK 4047 R Appellant Respondent ITA No. 362/Del/2019 for A.Y. 2011-12 Smt. Kiran Wati, Vs. DCIT, New Delhi. Central Circle, Noida PAN No. AHNPK8472A Appellant Respondent Assessee by Sh. Sandeep Jain, CA Revenue by Ms. Monika Dhami, CIT DR Date of Hearing 29/04/2024 Date of…