Pr CIT v. Meeta Gutgutia 2017-TIOL-1000-HC-DEL-IT

380 ITR 571High Court2016#383 most cited

What is Pr CIT v. Meeta Gutgutia 2017-TIOL-1000-HC-DEL-IT authority for?

Invocation of Section 153A for assessment is unjustified in years for which no incriminating material was found during a search, particularly when the Supreme Court has dismissed SLPs against such findings.

230

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2026.

Also referred to as

PCIT v. Meeta Gutgutia · Section 153A · search assessment · incriminating material · reassessment · Section 147 · Section 132 · Supreme Court dismissal · assessment years · unjustified invocation

Sections most often in play

Section 143(3)Section 147Section 132Section 153ASection 68Section 148Section 139(1)Section 142(1)

Issues it is cited on

abatement of assessmentstatutory duessection 158bbstatement under section 132(4)section 153(1)section 65bpaper companysection 245retracted statementsection 153a(1)survey under section 133abeneficial owner

Judgments citing Pr CIT v. Meeta Gutgutia 2017-TIOL-1000-HC-DEL-IT

ACIT, Central Circle-1, Bhubaneswar vs. M/S. Sri Sai Rameswara Solvents Pvt. Ltd., Koraput

In the result, appeals of the revenue in IT(SS)A Nos

ITA 81/CTK/2021[2013-14]Status: DisposedITAT Cuttack18 Oct 2022AY 2013-14

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर (तऱाशियाां और अशिग्रहण) अऩीऱ सं/It(Ss)A Nos.04-06/Ctk/2021 (ननधाारण वषा / Assessment Year :2013-2014 To 2015-2016) Acit, Central Circle-1, Vs M/S Sri Sai Rameswara Solvents Bhubaneswar Pvt. Ltd., Bhadraya Street, Jeypore, Koraput-764001 Pan No. : Aajcs 3201 K & Cross Objection Nos.24-26/Ctk/2021 (Arising Out Of It(Ss)A Nos.04-06/Ctk/2021) (ननधाारण वषा / Assessment Year :2013-2014 To 2015-2016) M M/S Sri Sai Rameswara Solvents Vs Acit, Central Circle-1, Pvt. Ltd., Bhadraya Street, Bhubaneswar Jeypore, Koraput-764001 Pan No. : Aajcs 3201 K & आयकर अऩीऱ सं/Ita Nos.81-83/Ctk/2021 (ननधाारण वषा / Assessment Year :2013-2014 To 2015-2016) Acit, Central Circle-1, Vs M/S Sri Sai Rameswara Solvents Bhubaneswar Pvt. Ltd., Bhadraya Street, Jeypore, Koraput-764001 Pan No. : Aajcs 3201 K & Cross Objection Nos.27-29/Ctk/2021 (Arising Out Of Ita Nos.81-83/Ctk/2021) (ननधाारण वषा / Assessment Year :2013-2014 To 2015-2016) M/S Sri Sai Rameswara Solvents Vs Dcit, Corporate Circle-1(2), Pvt. Ltd., Bhadraya Street, Bhubaneswar Jeypore, Koraput-764001 Pan No. : Aabcp 3276 D (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Jami Siva Sai, one of the directors of assesseeFor Respondent: Shri M.K.Gautam, CIT-DR
Section 153CSection 40A(3)

…le on the face of record. Resultantly, these appeals fail". It may please be noted that the Hon'ble Kerala High Court has duly noted the contrary decision of Hon'ble Delhi High Court in the case of Kabul Chawla (380 ITR 573), and Kurele Paper Mills (P.) Ltd. (380 ITR 571) and Hon'ble Mumbai High Court in the case of Continental Warehousing Corporation (Nhava Sheva) Ltd. (374 ITR 645) while holding the decision in favour of Revenue. ii.) The Hon'ble Allahabad High Court in the case of CIT vs. Raj Kumar Arora (52 taxmann.com 172) held that the Assessing Officer has power to reassess returns of assessee not only for…

Shri Sanjay Shantilal Jain, Mumbai vs. DCIT, Central Range-8 (3), Mumbai

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

ITA 6122/MUM/2018[2009-10]Status: DisposedITAT Mumbai12 Aug 2022AY 2009-10

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2008-09 & Assessment Year: 2009-10 Shri Sanjay Shantilal Jain, Dcit Central Circle-8(3), 72-7, Kalpatatru Residency 6Th Floor, Aayakar Bhavan, Tower B, Sion Koliwada Road, Vs. M.K. Road, Sion, Mumbai-400020. Mumbai-400022. Pan No. Aabpj 3761 A Appellant Respondent Assessee By : Mr. Rushabh Mehta, Ar Revenue By : Mr. Manoj Kumar, Cit-Dr Date Of Hearing : 27/07/2022 Date Of Pronouncement : 12/08/2022

For Appellant: Mr. Rushabh Mehta, ARFor Respondent: Mr. Manoj Kumar, CIT-DR
Section 143(1)Section 143(3)Section 68

…of the search. He also relied on the decision of the Hon’ble Delhi High Court in the case of Delhi High Court in the case of PCIT Vs Kurele paper Mills Private PCIT Vs Kurele paper Mills Private Shri Sanjay Shantilal Jain ITA Nos. 6121 & 6122/M/2018 Limited 380 ITR 571 (Delhi) 380 ITR 571 (Delhi) and submitted that SLP filed and submitted that SLP filed by the Revenue against the said decision has been dismissed by the Hon’ble against the said decision has been dismissed by the Hon’ble against the said decision has been dismissed by the Hon’ble Supreme Court on 07/12/2015 Supreme Court on 07/12/2015. 6. The Ld.…

Shri Sanjay Shantilal Jain, Mumbai vs. JCIT, Central Range-8 (3), Mumbai

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

ITA 6121/MUM/2018[2008-09]Status: DisposedITAT Mumbai12 Aug 2022AY 2008-09

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2008-09 & Assessment Year: 2009-10 Shri Sanjay Shantilal Jain, Dcit Central Circle-8(3), 72-7, Kalpatatru Residency 6Th Floor, Aayakar Bhavan, Tower B, Sion Koliwada Road, Vs. M.K. Road, Sion, Mumbai-400020. Mumbai-400022. Pan No. Aabpj 3761 A Appellant Respondent Assessee By : Mr. Rushabh Mehta, Ar Revenue By : Mr. Manoj Kumar, Cit-Dr Date Of Hearing : 27/07/2022 Date Of Pronouncement : 12/08/2022

For Appellant: Mr. Rushabh Mehta, ARFor Respondent: Mr. Manoj Kumar, CIT-DR
Section 143(1)Section 143(3)Section 68

…of the search. He also relied on the decision of the Hon’ble Delhi High Court in the case of Delhi High Court in the case of PCIT Vs Kurele paper Mills Private PCIT Vs Kurele paper Mills Private Shri Sanjay Shantilal Jain ITA Nos. 6121 & 6122/M/2018 Limited 380 ITR 571 (Delhi) 380 ITR 571 (Delhi) and submitted that SLP filed and submitted that SLP filed by the Revenue against the said decision has been dismissed by the Hon’ble against the said decision has been dismissed by the Hon’ble against the said decision has been dismissed by the Hon’ble Supreme Court on 07/12/2015 Supreme Court on 07/12/2015. 6. The Ld.…

Smt. Bimla Devi, Chennai vs. DCIT, Central Circle - 3(2), Chennai

In the result, all the appeals filed by the assessees are allowed

ITA 3266/CHNY/2019[2012-13]Status: DisposedITAT Chennai01 Jul 2022AY 2012-13

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No. 3263/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Smt. Rita Agarwal, The Deputy Commissioner Of 4D, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aagpr4368A] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3264/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Shri Pankaj Agarwal, Vs. The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aflpa1767N] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3265/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Smt. Shobha Agarwal, The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aaxpc8430H] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3266/Chny/2019 िनधा"रण वष"/Assessment Year:2012-13 Smt. Bimla Devi, The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aadpd8240L] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri V. Vivekanandan, CIT
Section 132Section 143(2)Section 143(3)Section 153ASection 68

…ame time, the Hon'ble Kerala High Court in the cases of E.N. Gopakumar and St. Francis Clay Decor Tiles have referred to the judgments in the cases of CIT Vs Continental Warehousing Corporation (Navaseva) Ltd; Principal CIT v Kurela Paper Mills (P) Ltd (2016) 380 ITR 571 (Delhi); CIT Vs Kabul Chawla (2016) 380 1TR 573 CIT Vs Lancy Construction (2016) 383 1TR 163. (v) The provisions of section 153A are clear and do not mandate requirement incriminating documents for purpose of finalizing assessment or reassessment under section 153A. The well-established principles of interpretation of taxing statutes discussed to…

Smt. Shobha Agarwal, Chennai vs. DCIT, Central Circle - 3 (2), Chennai

In the result, all the appeals filed by the assessees are allowed

ITA 3265/CHNY/2019[2011-12]Status: DisposedITAT Chennai01 Jul 2022AY 2011-12

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No. 3263/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Smt. Rita Agarwal, The Deputy Commissioner Of 4D, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aagpr4368A] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3264/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Shri Pankaj Agarwal, Vs. The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aflpa1767N] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3265/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Smt. Shobha Agarwal, The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aaxpc8430H] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3266/Chny/2019 िनधा"रण वष"/Assessment Year:2012-13 Smt. Bimla Devi, The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aadpd8240L] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri V. Vivekanandan, CIT
Section 132Section 143(2)Section 143(3)Section 153ASection 68

…ame time, the Hon'ble Kerala High Court in the cases of E.N. Gopakumar and St. Francis Clay Decor Tiles have referred to the judgments in the cases of CIT Vs Continental Warehousing Corporation (Navaseva) Ltd; Principal CIT v Kurela Paper Mills (P) Ltd (2016) 380 ITR 571 (Delhi); CIT Vs Kabul Chawla (2016) 380 1TR 573 CIT Vs Lancy Construction (2016) 383 1TR 163. (v) The provisions of section 153A are clear and do not mandate requirement incriminating documents for purpose of finalizing assessment or reassessment under section 153A. The well-established principles of interpretation of taxing statutes discussed to…

Shri Pankaj Agarwal, Chennai vs. DCIT, Central Circle, Chennai

In the result, all the appeals filed by the assessees are allowed

ITA 3264/CHNY/2019[2011-12]Status: DisposedITAT Chennai01 Jul 2022AY 2011-12

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No. 3263/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Smt. Rita Agarwal, The Deputy Commissioner Of 4D, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aagpr4368A] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3264/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Shri Pankaj Agarwal, Vs. The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aflpa1767N] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3265/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Smt. Shobha Agarwal, The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aaxpc8430H] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3266/Chny/2019 िनधा"रण वष"/Assessment Year:2012-13 Smt. Bimla Devi, The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aadpd8240L] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri V. Vivekanandan, CIT
Section 132Section 143(2)Section 143(3)Section 153ASection 68

…ame time, the Hon'ble Kerala High Court in the cases of E.N. Gopakumar and St. Francis Clay Decor Tiles have referred to the judgments in the cases of CIT Vs Continental Warehousing Corporation (Navaseva) Ltd; Principal CIT v Kurela Paper Mills (P) Ltd (2016) 380 ITR 571 (Delhi); CIT Vs Kabul Chawla (2016) 380 1TR 573 CIT Vs Lancy Construction (2016) 383 1TR 163. (v) The provisions of section 153A are clear and do not mandate requirement incriminating documents for purpose of finalizing assessment or reassessment under section 153A. The well-established principles of interpretation of taxing statutes discussed to…

Smt. Rita Agarwal, Chennai vs. DCIT, Central Circle - 3 (2), Chennai

In the result, all the appeals filed by the assessees are allowed

ITA 3263/CHNY/2019[2011-12]Status: DisposedITAT Chennai01 Jul 2022AY 2011-12

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No. 3263/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Smt. Rita Agarwal, The Deputy Commissioner Of 4D, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aagpr4368A] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3264/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Shri Pankaj Agarwal, Vs. The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aflpa1767N] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3265/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Smt. Shobha Agarwal, The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aaxpc8430H] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3266/Chny/2019 िनधा"रण वष"/Assessment Year:2012-13 Smt. Bimla Devi, The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aadpd8240L] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri V. Vivekanandan, CIT
Section 132Section 143(2)Section 143(3)Section 153ASection 68

…ame time, the Hon'ble Kerala High Court in the cases of E.N. Gopakumar and St. Francis Clay Decor Tiles have referred to the judgments in the cases of CIT Vs Continental Warehousing Corporation (Navaseva) Ltd; Principal CIT v Kurela Paper Mills (P) Ltd (2016) 380 ITR 571 (Delhi); CIT Vs Kabul Chawla (2016) 380 1TR 573 CIT Vs Lancy Construction (2016) 383 1TR 163. (v) The provisions of section 153A are clear and do not mandate requirement incriminating documents for purpose of finalizing assessment or reassessment under section 153A. The well-established principles of interpretation of taxing statutes discussed to…

DCIT, Central Circle, Ajmer vs. M/S Silvertoss Commodities Pvt. Ltd., Kolkata

The appeals of the revenue stand dismissed and the cross objections of the assessee are partly allowed

ITA 86/JPR/2022[2012-13]Status: DisposedITAT Jaipur30 Jun 2022AY 2012-13

…e of any incriminating material, the same can be reiterated and, therefore, no addition could have been made to the income already assessed. The ld. A/R has also relied upon the following decisions :- 1. Principal CIT vs. Kurele Paper Mills Pvt. Ltd. (2016) 380 ITR 571 (Delhi) SLP filed before the Hon’ble Supreme Court was dismissed vide order dated 07.12.2015. 2. Principal CIT vs. Meeta Gutgutia (2017) 395 ITR 526 (Delhi) SLP filed before the Hon’ble Supreme Court was dismissed vide order dated 2nd July, 2018. 3. Jai Steel (India) vs. ACIT (2013) 219 Taxman 223 (Raj.) Thus the ld. A/R has submitted that the H…

DCIT Central Circle- 19, New Delhi vs. Krbl Limited, Delhi

In the result, the appeal of the assessee on this ground is allowed

ITA 1344/DEL/2020[2016-17]Status: DisposedITAT Delhi09 May 2022AY 2016-17

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Meenakshi J. Goswami, CIT DR
Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. A.D. Jain, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 1196/Del/2020 : Asstt. Year: 2010-11 ITA No. 1197/Del/2020 : Asstt. Year: 2011-12 ITA No. 1198/Del/2020 : Asstt. Year: 2012-13 ITA No. 1199/Del/2020 : Asstt. Year: 2013-14 ITA No. 1200/Del/2020 : Asstt. Year: 2014-15 ITA No. 1201/Del/2020 : Asstt. Year: 2015-16 ITA No. 1202/Del/2020 : Asstt. Year: 2016-17 KRBL Ltd., Vs DCIT, 5190, Lahori Gate, Central Circle-07, Delhi-110006 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AAACK4644H ITA No. 1338/Del/2020 : Asstt.…

DCIT Central Circle- 19, New Delhi vs. Krbl Limited, Delhi

In the result, the appeal of the assessee on this ground is allowed

ITA 1343/DEL/2020[2015-16]Status: DisposedITAT Delhi09 May 2022AY 2015-16

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Meenakshi J. Goswami, CIT DR
Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. A.D. Jain, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 1196/Del/2020 : Asstt. Year: 2010-11 ITA No. 1197/Del/2020 : Asstt. Year: 2011-12 ITA No. 1198/Del/2020 : Asstt. Year: 2012-13 ITA No. 1199/Del/2020 : Asstt. Year: 2013-14 ITA No. 1200/Del/2020 : Asstt. Year: 2014-15 ITA No. 1201/Del/2020 : Asstt. Year: 2015-16 ITA No. 1202/Del/2020 : Asstt. Year: 2016-17 KRBL Ltd., Vs DCIT, 5190, Lahori Gate, Central Circle-07, Delhi-110006 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AAACK4644H ITA No. 1338/Del/2020 : Asstt.…

DCIT Central Circle- 19, New Delhi vs. Krbl Limited, Delhi

In the result, the appeal of the assessee on this ground is allowed

ITA 1342/DEL/2020[2014-15]Status: DisposedITAT Delhi09 May 2022AY 2014-15

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Meenakshi J. Goswami, CIT DR
Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. A.D. Jain, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 1196/Del/2020 : Asstt. Year: 2010-11 ITA No. 1197/Del/2020 : Asstt. Year: 2011-12 ITA No. 1198/Del/2020 : Asstt. Year: 2012-13 ITA No. 1199/Del/2020 : Asstt. Year: 2013-14 ITA No. 1200/Del/2020 : Asstt. Year: 2014-15 ITA No. 1201/Del/2020 : Asstt. Year: 2015-16 ITA No. 1202/Del/2020 : Asstt. Year: 2016-17 KRBL Ltd., Vs DCIT, 5190, Lahori Gate, Central Circle-07, Delhi-110006 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AAACK4644H ITA No. 1338/Del/2020 : Asstt.…

DCIT Central Circle- 19, New Delhi vs. Krbl Limited, Delhi

In the result, the appeal of the assessee on this ground is allowed

ITA 1341/DEL/2020[2013-14]Status: DisposedITAT Delhi09 May 2022AY 2013-14

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Meenakshi J. Goswami, CIT DR
Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. A.D. Jain, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 1196/Del/2020 : Asstt. Year: 2010-11 ITA No. 1197/Del/2020 : Asstt. Year: 2011-12 ITA No. 1198/Del/2020 : Asstt. Year: 2012-13 ITA No. 1199/Del/2020 : Asstt. Year: 2013-14 ITA No. 1200/Del/2020 : Asstt. Year: 2014-15 ITA No. 1201/Del/2020 : Asstt. Year: 2015-16 ITA No. 1202/Del/2020 : Asstt. Year: 2016-17 KRBL Ltd., Vs DCIT, 5190, Lahori Gate, Central Circle-07, Delhi-110006 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AAACK4644H ITA No. 1338/Del/2020 : Asstt.…

DCIT Central Circle- 19, New Delhi vs. Krbl Limited, Delhi

In the result, the appeal of the assessee on this ground is allowed

ITA 1340/DEL/2020[2012-13]Status: DisposedITAT Delhi09 May 2022AY 2012-13

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Meenakshi J. Goswami, CIT DR
Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. A.D. Jain, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 1196/Del/2020 : Asstt. Year: 2010-11 ITA No. 1197/Del/2020 : Asstt. Year: 2011-12 ITA No. 1198/Del/2020 : Asstt. Year: 2012-13 ITA No. 1199/Del/2020 : Asstt. Year: 2013-14 ITA No. 1200/Del/2020 : Asstt. Year: 2014-15 ITA No. 1201/Del/2020 : Asstt. Year: 2015-16 ITA No. 1202/Del/2020 : Asstt. Year: 2016-17 KRBL Ltd., Vs DCIT, 5190, Lahori Gate, Central Circle-07, Delhi-110006 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AAACK4644H ITA No. 1338/Del/2020 : Asstt.…

DCIT Central Circle- 19, New Delhi vs. Krbl Limited, Delhi

In the result, the appeal of the assessee on this ground is allowed

ITA 1339/DEL/2020[2011-12]Status: DisposedITAT Delhi09 May 2022AY 2011-12

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Meenakshi J. Goswami, CIT DR
Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. A.D. Jain, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 1196/Del/2020 : Asstt. Year: 2010-11 ITA No. 1197/Del/2020 : Asstt. Year: 2011-12 ITA No. 1198/Del/2020 : Asstt. Year: 2012-13 ITA No. 1199/Del/2020 : Asstt. Year: 2013-14 ITA No. 1200/Del/2020 : Asstt. Year: 2014-15 ITA No. 1201/Del/2020 : Asstt. Year: 2015-16 ITA No. 1202/Del/2020 : Asstt. Year: 2016-17 KRBL Ltd., Vs DCIT, 5190, Lahori Gate, Central Circle-07, Delhi-110006 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AAACK4644H ITA No. 1338/Del/2020 : Asstt.…

DCIT Central Circle- 19, New Delhi vs. Krbl Limited, Delhi

In the result, the appeal of the assessee on this ground is allowed

ITA 1338/DEL/2020[2010-11]Status: DisposedITAT Delhi09 May 2022AY 2010-11

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Meenakshi J. Goswami, CIT DR
Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. A.D. Jain, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 1196/Del/2020 : Asstt. Year: 2010-11 ITA No. 1197/Del/2020 : Asstt. Year: 2011-12 ITA No. 1198/Del/2020 : Asstt. Year: 2012-13 ITA No. 1199/Del/2020 : Asstt. Year: 2013-14 ITA No. 1200/Del/2020 : Asstt. Year: 2014-15 ITA No. 1201/Del/2020 : Asstt. Year: 2015-16 ITA No. 1202/Del/2020 : Asstt. Year: 2016-17 KRBL Ltd., Vs DCIT, 5190, Lahori Gate, Central Circle-07, Delhi-110006 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AAACK4644H ITA No. 1338/Del/2020 : Asstt.…

Krbl Limited, Delhi vs. DCIT Central Circle- 07, New Delhi

In the result, the appeal of the assessee on this ground is allowed

ITA 1202/DEL/2020[2016-17]Status: DisposedITAT Delhi09 May 2022AY 2016-17

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Meenakshi J. Goswami, CIT DR
Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. A.D. Jain, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 1196/Del/2020 : Asstt. Year: 2010-11 ITA No. 1197/Del/2020 : Asstt. Year: 2011-12 ITA No. 1198/Del/2020 : Asstt. Year: 2012-13 ITA No. 1199/Del/2020 : Asstt. Year: 2013-14 ITA No. 1200/Del/2020 : Asstt. Year: 2014-15 ITA No. 1201/Del/2020 : Asstt. Year: 2015-16 ITA No. 1202/Del/2020 : Asstt. Year: 2016-17 KRBL Ltd., Vs DCIT, 5190, Lahori Gate, Central Circle-07, Delhi-110006 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AAACK4644H ITA No. 1338/Del/2020 : Asstt.…

Krbl Limited, Delhi vs. DCIT Central Circle- 07, New Delhi

In the result, the appeal of the assessee on this ground is allowed

ITA 1201/DEL/2020[2015-16]Status: DisposedITAT Delhi09 May 2022AY 2015-16

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Meenakshi J. Goswami, CIT DR
Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. A.D. Jain, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 1196/Del/2020 : Asstt. Year: 2010-11 ITA No. 1197/Del/2020 : Asstt. Year: 2011-12 ITA No. 1198/Del/2020 : Asstt. Year: 2012-13 ITA No. 1199/Del/2020 : Asstt. Year: 2013-14 ITA No. 1200/Del/2020 : Asstt. Year: 2014-15 ITA No. 1201/Del/2020 : Asstt. Year: 2015-16 ITA No. 1202/Del/2020 : Asstt. Year: 2016-17 KRBL Ltd., Vs DCIT, 5190, Lahori Gate, Central Circle-07, Delhi-110006 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AAACK4644H ITA No. 1338/Del/2020 : Asstt.…

Krbl Limited, Delhi vs. DCIT Central Circle- 07, New Delhi

In the result, the appeal of the assessee on this ground is allowed

ITA 1200/DEL/2020[2014-15]Status: DisposedITAT Delhi09 May 2022AY 2014-15

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Meenakshi J. Goswami, CIT DR
Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. A.D. Jain, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 1196/Del/2020 : Asstt. Year: 2010-11 ITA No. 1197/Del/2020 : Asstt. Year: 2011-12 ITA No. 1198/Del/2020 : Asstt. Year: 2012-13 ITA No. 1199/Del/2020 : Asstt. Year: 2013-14 ITA No. 1200/Del/2020 : Asstt. Year: 2014-15 ITA No. 1201/Del/2020 : Asstt. Year: 2015-16 ITA No. 1202/Del/2020 : Asstt. Year: 2016-17 KRBL Ltd., Vs DCIT, 5190, Lahori Gate, Central Circle-07, Delhi-110006 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AAACK4644H ITA No. 1338/Del/2020 : Asstt.…

Krbl Limited, Delhi vs. DCIT Central Circle- 07, New Delhi

In the result, the appeal of the assessee on this ground is allowed

ITA 1199/DEL/2020[2013-14]Status: DisposedITAT Delhi09 May 2022AY 2013-14

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Meenakshi J. Goswami, CIT DR
Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. A.D. Jain, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 1196/Del/2020 : Asstt. Year: 2010-11 ITA No. 1197/Del/2020 : Asstt. Year: 2011-12 ITA No. 1198/Del/2020 : Asstt. Year: 2012-13 ITA No. 1199/Del/2020 : Asstt. Year: 2013-14 ITA No. 1200/Del/2020 : Asstt. Year: 2014-15 ITA No. 1201/Del/2020 : Asstt. Year: 2015-16 ITA No. 1202/Del/2020 : Asstt. Year: 2016-17 KRBL Ltd., Vs DCIT, 5190, Lahori Gate, Central Circle-07, Delhi-110006 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AAACK4644H ITA No. 1338/Del/2020 : Asstt.…

Krbl Limited, Delhi vs. DCIT Central Circle- 07, New Delhi

In the result, the appeal of the assessee on this ground is allowed

ITA 1198/DEL/2020[2012-13]Status: DisposedITAT Delhi09 May 2022AY 2012-13

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Meenakshi J. Goswami, CIT DR
Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. A.D. Jain, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 1196/Del/2020 : Asstt. Year: 2010-11 ITA No. 1197/Del/2020 : Asstt. Year: 2011-12 ITA No. 1198/Del/2020 : Asstt. Year: 2012-13 ITA No. 1199/Del/2020 : Asstt. Year: 2013-14 ITA No. 1200/Del/2020 : Asstt. Year: 2014-15 ITA No. 1201/Del/2020 : Asstt. Year: 2015-16 ITA No. 1202/Del/2020 : Asstt. Year: 2016-17 KRBL Ltd., Vs DCIT, 5190, Lahori Gate, Central Circle-07, Delhi-110006 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AAACK4644H ITA No. 1338/Del/2020 : Asstt.…