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.

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

ITA - 323 / 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…

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

ITA - 322 / 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…

DCIT, CC-7(3), Mumbai vs. Satish Jagannath Aggarwal, Mumbai

In the result, the appeal of the revenue stand dismissed

ITA 2818/MUM/2022[2014-15]Status: DisposedITAT Mumbai20 Apr 2023AY 2014-15
For Appellant: Rushabh MehtaFor Respondent: Krishna Kumar
Section 132Section 143(3)Section 153Section 153ASection 153CSection 158B

…P a g e | 1 DCIT, CC-6(3) Vs. Satish Jagannath Aggarwal IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Deputy Commissioner of Vs. Satish Jagannath Income Tax, CC-6(3) Aggarwal, Room No. 655, Aaykar Jagan Kutir Sher E Bhavan, M.K. Road, Punjab, Mahakali Caves Mumbai – 400020 Road, Andheri (East) Mumbai – 400093 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADPA6712G Appellant .. Respondent Appellant by : Rushabh Mehta Respondent by : Krishna Kumar Date of Hearing 10.04.2023 Date of Pronouncement 20.04.2023 आदेश / O R D E R Per…

Amit Goyal, New Delhi vs. ACIT, Central Circle-13, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 109/DEL/2019[2012-13]Status: DisposedITAT Delhi15 Dec 2022AY 2012-13

Bench: Shri Chandra Mohan Garg & Shri N.K. Billaiya

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Praveen Sidharth, CIT- DR
Section 143Section 144Section 153CSection 153DSection 68

…ld only be undertaken if documents seized from the person searched was shown /proved to be belonging to the person in whose case section 153C proceedings were sought to be initiated. 14. The Hon'ble Delhi High Court in the case of Index Securities Pvt Ltd 86 Taxmann.com 84 has laid down the following ratio: • The essential jurisdictional requirement for assumption of jurisdiction under Section 153 C of the Act (as it stood prior to its amendment with effect from 1st June 2015) qua the 'other person' (in this case the assessees) is that the seized documents forming the basis of the satisfaction note must not…

ACIT, New Delhi vs. M/S. Nagar Dairy Pvt. Ltd., New Delhi

In the result, C.O. Nos. 26, 27 & 28/Del/2016 filed by the assessee are allowed, accordingly the Assessment Orders dated 28

ITA 5473/DEL/2015[2009-10]Status: DisposedITAT Delhi23 Nov 2022AY 2009-10

Bench: Dr. B. R. R. Kumar & Sh. Yogesh Kumar U.S.

Section 153CSection 271(1)(c)Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’ NEW DELHI BEFORE DR. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 5471/DEL/2015 (A.Y 2007-08) ACIT Vs Nagar Dairy Pvt. Ltd. Central Circle-15, Room No. D-3/10, Paschim Marg 353, E-2, ARA Centre, Vasant Vihar, Jhandewalan Extension, New Delhi New Delhi AABCN7304C (APPELLANT) (RESPONDENT) I.T.A. No. 5472/DEL/2015 (A.Y 2008-09) ACIT Vs Nagar Dairy Pvt. Ltd. Central Circle-15, Room No. D-3/10, Paschim Marg 353, E-2, ARA Centre, Vasant Vihar, Jhandewalan Extension, New Delhi New Delhi AABCN7304C (APPELLANT) (RESPO…

ACIT, New Delhi vs. M/S. Nagar Dairy Pvt. Ltd., New Delhi

In the result, C.O. Nos. 26, 27 & 28/Del/2016 filed by the assessee are allowed, accordingly the Assessment Orders dated 28

ITA 5472/DEL/2015[2008-09]Status: DisposedITAT Delhi23 Nov 2022AY 2008-09

Bench: Dr. B. R. R. Kumar & Sh. Yogesh Kumar U.S.

Section 153CSection 271(1)(c)Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’ NEW DELHI BEFORE DR. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 5471/DEL/2015 (A.Y 2007-08) ACIT Vs Nagar Dairy Pvt. Ltd. Central Circle-15, Room No. D-3/10, Paschim Marg 353, E-2, ARA Centre, Vasant Vihar, Jhandewalan Extension, New Delhi New Delhi AABCN7304C (APPELLANT) (RESPONDENT) I.T.A. No. 5472/DEL/2015 (A.Y 2008-09) ACIT Vs Nagar Dairy Pvt. Ltd. Central Circle-15, Room No. D-3/10, Paschim Marg 353, E-2, ARA Centre, Vasant Vihar, Jhandewalan Extension, New Delhi New Delhi AABCN7304C (APPELLANT) (RESPO…

ACIT, New Delhi vs. M/S. Nagar Dairy Pvt. Ltd., New Delhi

In the result, C.O. Nos. 26, 27 & 28/Del/2016 filed by the assessee are allowed, accordingly the Assessment Orders dated 28

ITA 5471/DEL/2015[2007-08]Status: DisposedITAT Delhi23 Nov 2022AY 2007-08

Bench: Dr. B. R. R. Kumar & Sh. Yogesh Kumar U.S.

Section 153CSection 271(1)(c)Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’ NEW DELHI BEFORE DR. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 5471/DEL/2015 (A.Y 2007-08) ACIT Vs Nagar Dairy Pvt. Ltd. Central Circle-15, Room No. D-3/10, Paschim Marg 353, E-2, ARA Centre, Vasant Vihar, Jhandewalan Extension, New Delhi New Delhi AABCN7304C (APPELLANT) (RESPONDENT) I.T.A. No. 5472/DEL/2015 (A.Y 2008-09) ACIT Vs Nagar Dairy Pvt. Ltd. Central Circle-15, Room No. D-3/10, Paschim Marg 353, E-2, ARA Centre, Vasant Vihar, Jhandewalan Extension, New Delhi New Delhi AABCN7304C (APPELLANT) (RESPO…

DCIT Central Circle, Ghaziabad vs. Al-Ali Exports Pvt Ltd, New Delhi

In the result, the appeal filed by the Revenue and the

ITA 7831/DEL/2019[2014-15]Status: DisposedITAT Delhi19 Oct 2022AY 2014-15

Bench: Shri Pradip Kumar Kedia & Shri Narender Kumar Choudhry[Assessment Year: 2014-15]

Section 132Section 153CSection 250(6)

…1 ITA no. 7831/Del/2019 & CO no. 64/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER [Assessment Year: 2014-15] DCIT, Central Circle, Vs Al-Ali Exports Pvt. Ltd., Ghaziabad. Ist Floor, Bazar Lane, Bengali Market, New Delhi AN:AAHCM0816E APPELLANT RESPONDENT AND CO NO. 64/Del/2022 [ inITA No. 7831/Del/2019] [Assessment Year: 2014-15] Al-Ali Exports Pvt. Ltd., Vs DCIT, Central Circle, Ist Floor, Bazar Lane, Ghaziabad. Bengali Market, New Delhi PAN:AAHCM0816E Cross objector RESPONDENT A…

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…

DCIT, Central Circle- I, Noida vs. Mds Catering Pvt. Ltd., New Delhi

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

ITA 5790/DEL/2018[2009-10]Status: DisposedITAT Delhi08 Aug 2022AY 2009-10

Bench: Shri N.K. Billaiya & Shri Yogesh Kumar

For Appellant: Dr. Ram Samujh, AdvFor Respondent: Shri Vivek Sharma, CIT-DR
Section 132Section 153C

…laid down by the Hon'ble Supreme Court in the case of Singhad Technical Education Society 397 ITR 344 squarely apply on the facts of the case and further drawing support from the decision of the Hon'ble Delhi High Court in the case of Index Security Pvt Ltd 86 Taxmann.com 84, the ld. CIT(A) categorically decided the appeal in favour of the assessee by holding that the entire assessment is devoid of any incriminating material found at the time of search and annulled the assessment order. 9. Before us, the ld. DR placed strong reliance on the findings of the Assessing Officer and vehemently stated that the ld…

DCIT, Central Circle, Noida vs. Balajee Banquets Pvt. Ltd., New Delhi

In the result, both the appeals are dismissed

ITA 5165/DEL/2018[2011-12]Status: DisposedITAT Delhi12 Apr 2022AY 2011-12

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kedia

Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITA Nos.5164 & 5165/Del/2018 Assessment Years: 2010-11 & 2011-12 DCIT, Vs. M/s. Balajee Banquets Pvt. Central Circle, Ltd., Sector-33, 206, Hans Bhawan, Bahadur Noida Shah Zafar Marg, New Delhi PAN :AACCB8851H (Appellant) (Respondent) Appellant by Sh. Ishtiyaque Ahmed, CIT Respondent by None Date of hearing 31.03.2022 Date of pronouncement 12.04.2022 ORDER PER SAKTIJIT DEY, JM: Captioned appeals by the Revenue arise out of a common order, dated 17.05.20…

DCIT, Central Circle, Noida vs. Balajee Banquets Pvt. Ltd., New Delhi

In the result, both the appeals are dismissed

ITA 5164/DEL/2018[2010-11]Status: DisposedITAT Delhi12 Apr 2022AY 2010-11

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kedia

Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITA Nos.5164 & 5165/Del/2018 Assessment Years: 2010-11 & 2011-12 DCIT, Vs. M/s. Balajee Banquets Pvt. Central Circle, Ltd., Sector-33, 206, Hans Bhawan, Bahadur Noida Shah Zafar Marg, New Delhi PAN :AACCB8851H (Appellant) (Respondent) Appellant by Sh. Ishtiyaque Ahmed, CIT Respondent by None Date of hearing 31.03.2022 Date of pronouncement 12.04.2022 ORDER PER SAKTIJIT DEY, JM: Captioned appeals by the Revenue arise out of a common order, dated 17.05.20…

Kush Kedia vs. A.C.I.T. 2(1), Raipur (Cg)

In the result, appeal of the assessee in ITA No

ITA 106/BIL/2015[2005-06]Status: DisposedITAT Raipur31 Mar 2022AY 2005-06

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita Nos. 105 & 106/Rpr/2015 "नधा"रण वष" / Assessment Years : 2004-05 & 2005-06 Kush Kedia Kedia Bhawan, Mandi Road, Balodabazar.Dist. Raipur (C.G.) Pan : Aklpk5127B .......अपीलाथ"/Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-2(1), Raipur. (C.G.) ……""यथ" /Respondent

For Appellant: Shri R.B Doshi, A.RFor Respondent: Shri P.K. Mishra, CIT D.R
Section 132(1)Section 139(1)Section 143(3)Section 153CSection 68

…आयकर अपील"य अ"धकरण "यायपीठ रायपुरम"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR (Through Virtual Court at Pune) BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI JAMLAPPA D BATTULL, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos. 105 & 106/RPR/2015 "नधा"रण वष" / Assessment Years : 2004-05 & 2005-06 Kush Kedia Kedia Bhawan, Mandi Road, Balodabazar.Dist. Raipur (C.G.) PAN : AKLPK5127B .......अपीलाथ"/Appellant बनाम / V/s. The Assistant Commissioner of Income Tax-2(1), Raipur. (C.G.) ……""यथ" /Respondent Assessee by : Shri R.B Doshi, A.R Revenue by : Shri P.K. Mishra, CIT D.R सुनवाई क" तार"ख / Date of H…

Kush Kedia vs. A.C.I.T. 2(1), Raipur (Cg)

In the result, appeal of the assessee in ITA No

ITA 105/BIL/2015[2004-05]Status: DisposedITAT Raipur31 Mar 2022AY 2004-05

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita Nos. 105 & 106/Rpr/2015 "नधा"रण वष" / Assessment Years : 2004-05 & 2005-06 Kush Kedia Kedia Bhawan, Mandi Road, Balodabazar.Dist. Raipur (C.G.) Pan : Aklpk5127B .......अपीलाथ"/Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-2(1), Raipur. (C.G.) ……""यथ" /Respondent

For Appellant: Shri R.B Doshi, A.RFor Respondent: Shri P.K. Mishra, CIT D.R
Section 132(1)Section 139(1)Section 143(3)Section 153CSection 68

…आयकर अपील"य अ"धकरण "यायपीठ रायपुरम"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR (Through Virtual Court at Pune) BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI JAMLAPPA D BATTULL, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos. 105 & 106/RPR/2015 "नधा"रण वष" / Assessment Years : 2004-05 & 2005-06 Kush Kedia Kedia Bhawan, Mandi Road, Balodabazar.Dist. Raipur (C.G.) PAN : AKLPK5127B .......अपीलाथ"/Appellant बनाम / V/s. The Assistant Commissioner of Income Tax-2(1), Raipur. (C.G.) ……""यथ" /Respondent Assessee by : Shri R.B Doshi, A.R Revenue by : Shri P.K. Mishra, CIT D.R सुनवाई क" तार"ख / Date of H…

DCIT, Central Circle-1, Noida vs. Golf Link Hospitality P.Ltd, New Delhi

In the result, appeal of the Revenue is dismissed

ITA 6413/DEL/2018[2011-12]Status: DisposedITAT Delhi31 Jan 2022AY 2011-12

Bench: Shri Rama Kanta Panda & Shri N. K. Choudhry(Through Video Conferencing) Dcit, Vs. Golf Link Hospitality Pvt. Ltd, Central Circle-1, F-302, Aditya Commercial, Noida Plot No. 12, Preetvihar Community Centre, New Delhi Pan: Aadcg5239R (Appellant) (Respondent)

For Appellant: ShriMayankPatawari, CAFor Respondent: ShriGovindSinghal, Sr. DR
Section 132Section 153CSection 250(6)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER AND SHRI N. K. CHOUDHRY, JUDICIAL MEMBER (Through Video Conferencing) DCIT, Vs. Golf Link Hospitality Pvt. Ltd, Central Circle-1, F-302, Aditya Commercial, Noida Plot No. 12, PreetVihar Community Centre, New Delhi PAN: AADCG5239R (Appellant) (Respondent) Revenue by : ShriGovindSinghal, Sr. DR Assessee by: ShriMayankPatawari, CA Date of Hearing 25/01/2022 Date of pronouncement 31/01/2022 O R D E R PER N.K. CHOUDHRY, J. M.: 1. This appeal has been preferred by the Revenue against the order dated 27.07.2018 im…

Sachin Pareek, Surat vs. DCIT (Centrel) Circle-4, Surat

In the result, appeals filed by the assessee (in IT(SS)A No

ITA 1683/AHD/2017[2014-15]Status: DisposedITAT Surat29 Dec 2021AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No. 1367/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) Sanjay Kumar Choudhary (Huf), Vs. The Acit, Central Circle-4, (Prop. M/S. Mayank Impex), Surat. C/O. 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqhs5732R (Appellant) (Respondent) आयकरअपीलसं./Ita No. 1365/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) M/S. Nazar Impex Pvt. Ltd., The Acit, Central Circle-4, Vs. C/O. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccn3603R (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.340 To 343/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2012-13) (Virtual Court Hearing) Moulimani Impex Pvt. Ltd., Vs. The Dcit, Central Circle-4, C-805, Oberoi Splendor, Opp. Majas Surat. Depot, Jvlr, Jogeshwari (East) Mumbai-400060. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcm4913C (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.347 To 351/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2013-14) (Virtual Court Hearing) Anoop Yogendra Jain, Vs. The Dcit, Central Circle-4, 406, Saryu Chambers, 4T H Floor, Surat. Jadakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahopj3837B (Appellant) (Respondent)

Section 143(3)Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA No. 1367/AHD/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) Sanjay Kumar Choudhary (HUF), Vs. The ACIT, Central Circle-4, (Prop. M/s. Mayank Impex), Surat. C/o. 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAQHS5732R (Appellant) (Respondent) आयकरअपीलसं./ITA No. 1365/AHD/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) M/s. Nazar Impex Pvt. Ltd., The ACIT, Central Circle-4, Vs. C/o. 408, S…

M/S. Sun Diam, Mumbai vs. The Dy. CIT, Central Circle-4, Surat

In the result, appeals filed by the assessee (in IT(SS)A No

ITA 1578/AHD/2017[2014-15]Status: DisposedITAT Surat29 Dec 2021AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No. 1367/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) Sanjay Kumar Choudhary (Huf), Vs. The Acit, Central Circle-4, (Prop. M/S. Mayank Impex), Surat. C/O. 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqhs5732R (Appellant) (Respondent) आयकरअपीलसं./Ita No. 1365/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) M/S. Nazar Impex Pvt. Ltd., The Acit, Central Circle-4, Vs. C/O. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccn3603R (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.340 To 343/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2012-13) (Virtual Court Hearing) Moulimani Impex Pvt. Ltd., Vs. The Dcit, Central Circle-4, C-805, Oberoi Splendor, Opp. Majas Surat. Depot, Jvlr, Jogeshwari (East) Mumbai-400060. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcm4913C (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.347 To 351/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2013-14) (Virtual Court Hearing) Anoop Yogendra Jain, Vs. The Dcit, Central Circle-4, 406, Saryu Chambers, 4T H Floor, Surat. Jadakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahopj3837B (Appellant) (Respondent)

Section 143(3)Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA No. 1367/AHD/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) Sanjay Kumar Choudhary (HUF), Vs. The ACIT, Central Circle-4, (Prop. M/s. Mayank Impex), Surat. C/o. 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAQHS5732R (Appellant) (Respondent) आयकरअपीलसं./ITA No. 1365/AHD/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) M/s. Nazar Impex Pvt. Ltd., The ACIT, Central Circle-4, Vs. C/o. 408, S…

Shri Sanjay Kumar Choudhary HUF, Surat vs. The Asstt. Commissioner of Income Tax, Central Circel-4, Surat

In the result, appeals filed by the assessee (in IT(SS)A No

ITA 1367/AHD/2017[2014-15]Status: DisposedITAT Surat29 Dec 2021AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No. 1367/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) Sanjay Kumar Choudhary (Huf), Vs. The Acit, Central Circle-4, (Prop. M/S. Mayank Impex), Surat. C/O. 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqhs5732R (Appellant) (Respondent) आयकरअपीलसं./Ita No. 1365/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) M/S. Nazar Impex Pvt. Ltd., The Acit, Central Circle-4, Vs. C/O. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccn3603R (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.340 To 343/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2012-13) (Virtual Court Hearing) Moulimani Impex Pvt. Ltd., Vs. The Dcit, Central Circle-4, C-805, Oberoi Splendor, Opp. Majas Surat. Depot, Jvlr, Jogeshwari (East) Mumbai-400060. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcm4913C (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.347 To 351/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2013-14) (Virtual Court Hearing) Anoop Yogendra Jain, Vs. The Dcit, Central Circle-4, 406, Saryu Chambers, 4T H Floor, Surat. Jadakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahopj3837B (Appellant) (Respondent)

Section 143(3)Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA No. 1367/AHD/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) Sanjay Kumar Choudhary (HUF), Vs. The ACIT, Central Circle-4, (Prop. M/s. Mayank Impex), Surat. C/o. 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAQHS5732R (Appellant) (Respondent) आयकरअपीलसं./ITA No. 1365/AHD/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) M/s. Nazar Impex Pvt. Ltd., The ACIT, Central Circle-4, Vs. C/o. 408, S…

M/S. Nazar Impex Pvt. Ltd., Surat vs. The Asstt. Commissioner of Income Tax, Central Circel-4, Surat

In the result, appeals filed by the assessee (in IT(SS)A No

ITA 1365/AHD/2017[2014-15]Status: DisposedITAT Surat29 Dec 2021AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No. 1367/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) Sanjay Kumar Choudhary (Huf), Vs. The Acit, Central Circle-4, (Prop. M/S. Mayank Impex), Surat. C/O. 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqhs5732R (Appellant) (Respondent) आयकरअपीलसं./Ita No. 1365/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) M/S. Nazar Impex Pvt. Ltd., The Acit, Central Circle-4, Vs. C/O. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccn3603R (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.340 To 343/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2012-13) (Virtual Court Hearing) Moulimani Impex Pvt. Ltd., Vs. The Dcit, Central Circle-4, C-805, Oberoi Splendor, Opp. Majas Surat. Depot, Jvlr, Jogeshwari (East) Mumbai-400060. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcm4913C (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.347 To 351/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2013-14) (Virtual Court Hearing) Anoop Yogendra Jain, Vs. The Dcit, Central Circle-4, 406, Saryu Chambers, 4T H Floor, Surat. Jadakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahopj3837B (Appellant) (Respondent)

Section 143(3)Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA No. 1367/AHD/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) Sanjay Kumar Choudhary (HUF), Vs. The ACIT, Central Circle-4, (Prop. M/s. Mayank Impex), Surat. C/o. 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAQHS5732R (Appellant) (Respondent) आयकरअपीलसं./ITA No. 1365/AHD/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) M/s. Nazar Impex Pvt. Ltd., The ACIT, Central Circle-4, Vs. C/o. 408, S…