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.

Kavita Chaudhary, Noida vs. DCIT, Central Circle, Noida

In the result all appeals preferred by the assessees are allowed

ITA 352/DEL/2019[2016-17]Status: DisposedITAT Delhi31 May 2024AY 2016-17

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…

Kavita Chaudhary, Noida vs. DCIT, Central Circle, Noida

In the result all appeals preferred by the assessees are allowed

ITA 351/DEL/2019[2015-16]Status: DisposedITAT Delhi31 May 2024AY 2015-16

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…

Kavita Chaudhary, Noida vs. DCIT, Central Circle, Noida

In the result all appeals preferred by the assessees are allowed

ITA 350/DEL/2019[2014-15]Status: DisposedITAT Delhi31 May 2024AY 2014-15

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…

DCIT, Central Circle, Noida vs. Pgp Charitable Trust, Delhi

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

ITA 471/DEL/2019[2011-12]Status: DisposedITAT Delhi01 May 2024AY 2011-12

Bench: Shri Amit Shukla & Shri M. Balaganesh

Section 12ASection 132Section 153C

…1 ITA nos. 470 & 471/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 470 & 471/DEL/2019 Asstt. Yrs: 2010-11 & 2011-12 DCIT, Central Circle, Vs PGP Charitable Trust, Noida. 207/9, Sikka Complex, Preet Vihar, New Delhi-110092 PAN- AABTP6175G APPELLANT RESPONDENT Assessee represented by Dr. Rakesh Gupta,Adv.; & Shri Deepesh Garg, Adv. Department represented by Shri Mukesh Kumar Jha, Sr. DR Date of hearing 15.02.2024 Date of pronouncement 01.05.2024 O R D E R PER M. BALAGANESH, AM: These appeal…

DCIT, Central Circle, Noida vs. Pgp Charitable Trust, Delhi

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

ITA 470/DEL/2019[2010-11]Status: DisposedITAT Delhi01 May 2024AY 2010-11

Bench: Shri Amit Shukla & Shri M. Balaganesh

Section 12ASection 132Section 153C

…1 ITA nos. 470 & 471/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 470 & 471/DEL/2019 Asstt. Yrs: 2010-11 & 2011-12 DCIT, Central Circle, Vs PGP Charitable Trust, Noida. 207/9, Sikka Complex, Preet Vihar, New Delhi-110092 PAN- AABTP6175G APPELLANT RESPONDENT Assessee represented by Dr. Rakesh Gupta,Adv.; & Shri Deepesh Garg, Adv. Department represented by Shri Mukesh Kumar Jha, Sr. DR Date of hearing 15.02.2024 Date of pronouncement 01.05.2024 O R D E R PER M. BALAGANESH, AM: These appeal…

DCIT Central Circle-01, Delhi vs. Dl Heera Bhai Jewellery Arcade Pvt. Ltd., Delhi

ITA 61/DEL/2022[2017-18]Status: HeardITAT Delhi26 Mar 2024AY 2017-18

Bench: SHRI SAKTIJIT DEY, VICE PRESIDENT [AS (Third Member)

Section 143Section 143(3)Section 153ASection 153CSection 154

…hing the assessment order dated 29.12.2019 u/s 143(3) r.w.s 153C of the Act ? 2. Whether the ld. JM erred in law in not following the binding decision of the Hon’ble High Court of Delhi in the cases of RRJ Securities 380 ITR 612 and Index Securities Pvt. Ltd. 86 Taxmann.com 84 ? 3. Whether the ld. JM erred in law in accepting the assessment framed u/s 143(3) r.w.s 153C of the Act as a typographical error thereby improving the assessment order and not considering the fact that the Assessing Officer should have suo motto rectified the alleged typographical error u/s 154 of the Act. 4. Whether the ld. JM erred in ig…

Dl Heera Bhai Jewellery Arcade Pvt. Ltd., Delhi vs. ACIT Central Circle-1, New Delhi

ITA 951/DEL/2021[2017-18]Status: HeardITAT Delhi26 Mar 2024AY 2017-18

Bench: SHRI SAKTIJIT DEY, VICE PRESIDENT [AS (Third Member)

Section 143Section 143(3)Section 153ASection 153CSection 154

…hing the assessment order dated 29.12.2019 u/s 143(3) r.w.s 153C of the Act ? 2. Whether the ld. JM erred in law in not following the binding decision of the Hon’ble High Court of Delhi in the cases of RRJ Securities 380 ITR 612 and Index Securities Pvt. Ltd. 86 Taxmann.com 84 ? 3. Whether the ld. JM erred in law in accepting the assessment framed u/s 143(3) r.w.s 153C of the Act as a typographical error thereby improving the assessment order and not considering the fact that the Assessing Officer should have suo motto rectified the alleged typographical error u/s 154 of the Act. 4. Whether the ld. JM erred in ig…

DCIT Central Circleii, Noida vs. Apple Commodities Ltd, Noida

In the result, appeals of the Revenue are dismissed and cross

ITA 2244/DEL/2019[2014-15]Status: DisposedITAT Delhi29 Dec 2023AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.2241 To 2244/Del/2019 िनधा"रणवष"/Assessment Years:2011-12 To 2014-15 बनाम Dcit Apple Commodities Ltd., 701-A, 7Th Floor, Central Circle-Ii, Vs. 2Nd Floor, Arto Complex, Gd-Itl Tower, Plot No.B-08, Sector-33, Noida, Netaji Subhash Place, Uttar Pradesh. Pitampura, New Delhi. Pan No.Aadca0300K अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection Nos. 124 To 127/Del/2019 (In Ita Nos. 2241 To 2244/Del/2019) Assessment Years: 2011-12 To 2014-15 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 15Section 153C

…I.T.A.Nos.2241 to 2244/Del/2019 & CO Nos.124 to 127/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.2241 to 2244/Del/2019 िनधा"रणवष"/Assessment Years:2011-12 to 2014-15 बनाम DCIT Apple Commodities Ltd., 701-A, 7th Floor, Central Circle-II, Vs. 2nd Floor, ARTO Complex, GD-ITL Tower, Plot No.B-08, Sector-33, Noida, Netaji Subhash Place, Uttar Pradesh. Pitampura, New Delhi. PAN No.AADCA0300K अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection Nos. 124 to 127/Del/2019 (In ITA Nos…

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

In the result, appeals of the Revenue are dismissed and cross

ITA 2243/DEL/2019[2013-14]Status: DisposedITAT Delhi29 Dec 2023AY 2013-14

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.2241 To 2244/Del/2019 िनधा"रणवष"/Assessment Years:2011-12 To 2014-15 बनाम Dcit Apple Commodities Ltd., 701-A, 7Th Floor, Central Circle-Ii, Vs. 2Nd Floor, Arto Complex, Gd-Itl Tower, Plot No.B-08, Sector-33, Noida, Netaji Subhash Place, Uttar Pradesh. Pitampura, New Delhi. Pan No.Aadca0300K अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection Nos. 124 To 127/Del/2019 (In Ita Nos. 2241 To 2244/Del/2019) Assessment Years: 2011-12 To 2014-15 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 15Section 153C

…I.T.A.Nos.2241 to 2244/Del/2019 & CO Nos.124 to 127/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.2241 to 2244/Del/2019 िनधा"रणवष"/Assessment Years:2011-12 to 2014-15 बनाम DCIT Apple Commodities Ltd., 701-A, 7th Floor, Central Circle-II, Vs. 2nd Floor, ARTO Complex, GD-ITL Tower, Plot No.B-08, Sector-33, Noida, Netaji Subhash Place, Uttar Pradesh. Pitampura, New Delhi. PAN No.AADCA0300K अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection Nos. 124 to 127/Del/2019 (In ITA Nos…

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

In the result, appeals of the Revenue are dismissed and cross

ITA 2242/DEL/2019[2012-13]Status: DisposedITAT Delhi29 Dec 2023AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.2241 To 2244/Del/2019 िनधा"रणवष"/Assessment Years:2011-12 To 2014-15 बनाम Dcit Apple Commodities Ltd., 701-A, 7Th Floor, Central Circle-Ii, Vs. 2Nd Floor, Arto Complex, Gd-Itl Tower, Plot No.B-08, Sector-33, Noida, Netaji Subhash Place, Uttar Pradesh. Pitampura, New Delhi. Pan No.Aadca0300K अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection Nos. 124 To 127/Del/2019 (In Ita Nos. 2241 To 2244/Del/2019) Assessment Years: 2011-12 To 2014-15 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 15Section 153C

…I.T.A.Nos.2241 to 2244/Del/2019 & CO Nos.124 to 127/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.2241 to 2244/Del/2019 िनधा"रणवष"/Assessment Years:2011-12 to 2014-15 बनाम DCIT Apple Commodities Ltd., 701-A, 7th Floor, Central Circle-II, Vs. 2nd Floor, ARTO Complex, GD-ITL Tower, Plot No.B-08, Sector-33, Noida, Netaji Subhash Place, Uttar Pradesh. Pitampura, New Delhi. PAN No.AADCA0300K अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection Nos. 124 to 127/Del/2019 (In ITA Nos…

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

In the result, appeals of the Revenue are dismissed and cross

ITA 2241/DEL/2019[2011-12]Status: DisposedITAT Delhi29 Dec 2023AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.2241 To 2244/Del/2019 िनधा"रणवष"/Assessment Years:2011-12 To 2014-15 बनाम Dcit Apple Commodities Ltd., 701-A, 7Th Floor, Central Circle-Ii, Vs. 2Nd Floor, Arto Complex, Gd-Itl Tower, Plot No.B-08, Sector-33, Noida, Netaji Subhash Place, Uttar Pradesh. Pitampura, New Delhi. Pan No.Aadca0300K अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection Nos. 124 To 127/Del/2019 (In Ita Nos. 2241 To 2244/Del/2019) Assessment Years: 2011-12 To 2014-15 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 15Section 153C

…I.T.A.Nos.2241 to 2244/Del/2019 & CO Nos.124 to 127/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.2241 to 2244/Del/2019 िनधा"रणवष"/Assessment Years:2011-12 to 2014-15 बनाम DCIT Apple Commodities Ltd., 701-A, 7th Floor, Central Circle-II, Vs. 2nd Floor, ARTO Complex, GD-ITL Tower, Plot No.B-08, Sector-33, Noida, Netaji Subhash Place, Uttar Pradesh. Pitampura, New Delhi. PAN No.AADCA0300K अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection Nos. 124 to 127/Del/2019 (In ITA Nos…

ACIT, Central Circle-II, Gurgaon vs. Sanjay Jindal, Delhi

In the result, appeals are dismissed

ITA 8516/DEL/2019[2016-17]Status: DisposedITAT Delhi21 Dec 2023AY 2016-17

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganesh

Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos.8511 to 8516 /Del/2019 Assessment Years: 2011-12 to 2016-17 ACIT, Vs. Sh. Sanjay Jindal, Central Circle-II, S-34, Okhla Industrial Area, Gurgaon Phase-II, Delhi PAN :ADKPJ3514F (Appellant) (Respondent) With Cross Objection Nos. 17 to 22/Del/2020 [Arising out of ITA Nos.8511 to 8516 /Del/2019] Assessment Years: 2011-12 to 2016-17 Sh. Sanjay Jindal, Vs. ACIT, S-34, Okhla Industrial Area, Central Circle-II, Phase-II, Gurgaon Delhi PAN :ADKPJ3514F (Appellant)…

ACIT, Central Circle-II, Gurgaon vs. Sanjay Jindal, Delhi

In the result, appeals are dismissed

ITA 8515/DEL/2019[2015-16]Status: DisposedITAT Delhi14 Dec 2023AY 2015-16

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganesh

Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos.8511 to 8516 /Del/2019 Assessment Years: 2011-12 to 2016-17 ACIT, Vs. Sh. Sanjay Jindal, Central Circle-II, S-34, Okhla Industrial Area, Gurgaon Phase-II, Delhi PAN :ADKPJ3514F (Appellant) (Respondent) With Cross Objection Nos. 17 to 22/Del/2020 [Arising out of ITA Nos.8511 to 8516 /Del/2019] Assessment Years: 2011-12 to 2016-17 Sh. Sanjay Jindal, Vs. ACIT, S-34, Okhla Industrial Area, Central Circle-II, Phase-II, Gurgaon Delhi PAN :ADKPJ3514F (Appellant)…

ACIT, Central Circle-II, Gurgaon vs. Sanjay Jindal, Delhi

In the result, appeals are dismissed

ITA 8514/DEL/2019[2014-15]Status: DisposedITAT Delhi14 Dec 2023AY 2014-15

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganesh

Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos.8511 to 8516 /Del/2019 Assessment Years: 2011-12 to 2016-17 ACIT, Vs. Sh. Sanjay Jindal, Central Circle-II, S-34, Okhla Industrial Area, Gurgaon Phase-II, Delhi PAN :ADKPJ3514F (Appellant) (Respondent) With Cross Objection Nos. 17 to 22/Del/2020 [Arising out of ITA Nos.8511 to 8516 /Del/2019] Assessment Years: 2011-12 to 2016-17 Sh. Sanjay Jindal, Vs. ACIT, S-34, Okhla Industrial Area, Central Circle-II, Phase-II, Gurgaon Delhi PAN :ADKPJ3514F (Appellant)…

ACIT, Central Circle-II, Gurgaon vs. Sanjay Jindal, Delhi

In the result, appeals are dismissed

ITA 8513/DEL/2019[2013-14]Status: DisposedITAT Delhi14 Dec 2023AY 2013-14

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganesh

Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos.8511 to 8516 /Del/2019 Assessment Years: 2011-12 to 2016-17 ACIT, Vs. Sh. Sanjay Jindal, Central Circle-II, S-34, Okhla Industrial Area, Gurgaon Phase-II, Delhi PAN :ADKPJ3514F (Appellant) (Respondent) With Cross Objection Nos. 17 to 22/Del/2020 [Arising out of ITA Nos.8511 to 8516 /Del/2019] Assessment Years: 2011-12 to 2016-17 Sh. Sanjay Jindal, Vs. ACIT, S-34, Okhla Industrial Area, Central Circle-II, Phase-II, Gurgaon Delhi PAN :ADKPJ3514F (Appellant)…

ACIT, Central Circle-II, Gurgaon vs. Sanjay Jindal, Delhi

In the result, appeals are dismissed

ITA 8512/DEL/2019[2012-13]Status: DisposedITAT Delhi14 Dec 2023AY 2012-13

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganesh

Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos.8511 to 8516 /Del/2019 Assessment Years: 2011-12 to 2016-17 ACIT, Vs. Sh. Sanjay Jindal, Central Circle-II, S-34, Okhla Industrial Area, Gurgaon Phase-II, Delhi PAN :ADKPJ3514F (Appellant) (Respondent) With Cross Objection Nos. 17 to 22/Del/2020 [Arising out of ITA Nos.8511 to 8516 /Del/2019] Assessment Years: 2011-12 to 2016-17 Sh. Sanjay Jindal, Vs. ACIT, S-34, Okhla Industrial Area, Central Circle-II, Phase-II, Gurgaon Delhi PAN :ADKPJ3514F (Appellant)…

ACIT, Central Circle-II, Gurgaon vs. Sanjay Jindal, Delhi

In the result, appeals are dismissed

ITA 8511/DEL/2019[2011-12]Status: DisposedITAT Delhi14 Dec 2023AY 2011-12

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganesh

Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos.8511 to 8516 /Del/2019 Assessment Years: 2011-12 to 2016-17 ACIT, Vs. Sh. Sanjay Jindal, Central Circle-II, S-34, Okhla Industrial Area, Gurgaon Phase-II, Delhi PAN :ADKPJ3514F (Appellant) (Respondent) With Cross Objection Nos. 17 to 22/Del/2020 [Arising out of ITA Nos.8511 to 8516 /Del/2019] Assessment Years: 2011-12 to 2016-17 Sh. Sanjay Jindal, Vs. ACIT, S-34, Okhla Industrial Area, Central Circle-II, Phase-II, Gurgaon Delhi PAN :ADKPJ3514F (Appellant)…

DCIT Central Circle-II, Noida vs. Mg Metalloy Pvt Ltd (Formely Apple Iron Enterprises Pvt. Ltd.), Noida

In the result, appeal of the Revenue is dismissed

ITA 3631/DEL/2019[2012-13]Status: DisposedITAT Delhi01 Nov 2023AY 2012-13

Bench: Dr. Brr Kumar & Ms. Astha Chandraasstt. Year: 2012-13 Dcit, Vs. M/S. M.G. Metalloy Pvt. Ltd. Central Circle-Ii, (Formerly M/S. Apple Iron Noida Enterprises Pvt. Ltd.) B-16, Sector-2, Noida, Uttar Pradesh-201301 Pan Aahca8642G (Appellant) (Respondent)

For Appellant: Shri Pranav Yadav, AdvocateFor Respondent: Shri Vivek Vardhan, Sr. DR
Section 132(1)Section 143(2)Section 143(3)Section 153C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE DR. BRR KUMAR, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2012-13 DCIT, Vs. M/s. M.G. Metalloy Pvt. Ltd. Central Circle-II, (Formerly M/s. Apple Iron Noida Enterprises Pvt. Ltd.) B-16, Sector-2, Noida, Uttar Pradesh-201301 PAN AAHCA8642G (Appellant) (Respondent) Assessee by: Shri Pranav Yadav, Advocate Department by: Shri Vivek Vardhan, Sr. DR Date of Hearing: 30.08.2023 Date of 01.11.2023 pronouncement: O R D E R PER ASTHA CHANDRA, JM The appeal filed by the Revenue is directed against the order dated 07.01.2019 of…

Pr. Commissioner of Income Tax (Central)-2 vs. Nagar Dairy Pvt. Ltd

ITA - 419 / 2023HC Delhi02 Aug 2023
Section 132Section 153C

…ITA 419/2023 Page 1 of 4 $~348 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision:02.08.2023 + ITA 419/2023 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 ..... Appellant Through: Mr Sanjay Kumar, Senior Standing Counsel with Ms Easha Kadian and Ms Hemlata Rawat, Advocates. Versus NAGAR DAIRY PVT. LTD. ..... Respondent Through: None. CORAM: HON'BLE MR. JUSTICE RAJIV SHAKDHER HON'BLE MR. JUSTICE GIRISH KATHPALIA [Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J. (ORAL): CM No.3903…

Pr. Commissioner of Income Tax (Central)-2 vs. Nagar Dairy Pvt. Ltd

ITA - 327 / 2023HC Delhi01 Jun 2023
Section 132Section 153C

…$~27, 28 & 32 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 322/2023 + ITA 323/2023 + ITA 327/2023 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 ..... Appellant Through: Mr Sanjay Kumar, Sr. Standing Counsel. versus NAGAR DAIRY PVT. LTD. ..... Respondent Through: None. CORAM: HON'BLE MR JUSTICE RAJIV SHAKDHER HON'BLE MR JUSTICE GIRISH KATHPALIA O R D E R % 01.06.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM APPL.30728/2023 in ITA 322/2023 CM APPL.30730/2023 in ITA 323/2023 CM APPL.30739/2023 in ITA…