Pr. CIT v. Monnet Ispat & Energy Ltd.

107 Taxmann.com 481Supreme Court of India2019#3443 most cited

What is Pr. CIT v. Monnet Ispat & Energy Ltd. authority for?

The Insolvency and Bankruptcy Code, 2016 overrides any other enactment, including the Income Tax Act, when an NCLT has declared a moratorium under Section 14 of the IBC. Proceedings against the assessee are barred during the moratorium.

34

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2026.

Also referred to as

Pr. CIT v. Monnet Ispat & Energy Ltd. · Section 14 IBC · Section 238 IBC · moratorium · Insolvency and Bankruptcy Code · override · Income Tax Act · NCLT · proceedings barred

Also reported as

169 DTR 262

Sections most often in play

Section 2016Section 14 of Insolvency and Bankruptcy CodeSection 31 of the Insolvency and Bankruptcy CodeSection 1961: Section 143(3)Section 2016: Section 14Section 2016: Section 238Section 2016: Section 31(1)Section 2016: Section 33

Issues it is cited on

section 33(5)section 178(6)section 178section 14(1)(a)section 238section 14(1)section 52section 31(1)section 33section 31section 17annual letting value

Judgments citing Pr. CIT v. Monnet Ispat & Energy Ltd.

ACIT, NEW DELHI vs. M/S. TECPRO SYSTEM LTD., GURGAON

In the result, appeals of the Revenue in ITA Nos

ITA 521/DEL/2017[2012-13]Status: DisposedITAT Delhi16 Jan 2026AY 2012-13

Bench: Shri Yogesh Kumar Us & Shri Naveen Chandra

For Appellant: NoneFor Respondent: Shri Amit Jain, CIT- DR
Section 31

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 520/DEL/2017 [A.Y 2011-12] ITA No. 521/DEL/2017 [A.Y 2012-13] The A.C.I.T Vs. M/s Tecpro System Ltd Central Circle -04 R/o Plot No. 78, Sector 34 New Delhi N.H. 08, Gurgaon, Haryana PAN: AABCT 4355 K (Applicant) (Respondent) Assessee By : None Department By : Shri Amit Jain, CIT- DR Date of Hearing : 16.12.2025 Date of Pronouncement : 16.01.2026 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- The above captioned two separate appeals by the Reven…

ACIT, NEW DELHI vs. M/S. TECPRO SYSTEM LTD., GURGAON

In the result, appeals of the Revenue in ITA Nos

ITA 520/DEL/2017[2011-12]Status: DisposedITAT Delhi16 Jan 2026AY 2011-12

Bench: Shri Yogesh Kumar Us & Shri Naveen Chandra

For Appellant: NoneFor Respondent: Shri Amit Jain, CIT- DR
Section 31

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 520/DEL/2017 [A.Y 2011-12] ITA No. 521/DEL/2017 [A.Y 2012-13] The A.C.I.T Vs. M/s Tecpro System Ltd Central Circle -04 R/o Plot No. 78, Sector 34 New Delhi N.H. 08, Gurgaon, Haryana PAN: AABCT 4355 K (Applicant) (Respondent) Assessee By : None Department By : Shri Amit Jain, CIT- DR Date of Hearing : 16.12.2025 Date of Pronouncement : 16.01.2026 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- The above captioned two separate appeals by the Reven…

ASHOK MAHINDRU,NEW DELHI vs. ACIT, INTERNATIONAL TAXATION, GURGAON

In the result, appeal of the assessee in ITA No

ITA 934/DEL/2023[2015-16]Status: DisposedITAT Delhi25 Jun 2025AY 2015-16

Bench: Shri Challa Nagendram Prasad & Shri Naveen Chandra

For Appellant: Shri Vinod Jain, CAFor Respondent: Shri Siddharth Bhimsingh Meena, CIT-DR

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI CHALLA NAGENDRAM PRASAD, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 934/DEL/2023 [A.Y 2015-16] Ashok Mahindru Vs. The A.C.I.T 511/2/1, Rajokri International Taxation New Delhi Gurgaon PAN: ABHPM 8364 M (Appellant) (Respondent) Assessee By : Shri Vinod Jain, CA Shri Ayush Mittal, CA Shri Vishal Lohan, CA Department By : Shri Siddharth Bhimsingh Meena, CIT-DR Date of Hearing : 25.01.2025 Date of Pronouncement : 25.01.2025 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- This appeal by the assessee is d…

FUTURISTIC METAL TRADING PVT LTD,NEW DELHI vs. ACIT CIRCLE-9(2), NEW DELHI

In the result, appeals of the assessee are dismissed

ITA 7183/DEL/2019[2012-13]Status: DisposedITAT Delhi18 Dec 2024AY 2012-13

Bench: Shri Challa Nagendra Prasad & Shri Brajesh Kumar Singhआ.अ.सं/.I.T.A Nos.7182 & 7183/Del/2019 िनधा"रणवष"/Assessment Years: 2010-11 & 2012-13

Section 14

…I.T.A.Nos.7182 & 7183/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.7182 & 7183/Del/2019 िनधा"रणवष"/Assessment Years: 2010-11 & 2012-13 Futuristic Metal Trading Pvt. Ltd. बनाम ACIT F-34/2, Okhla Industrial Area, Vs. Circle-9(2), Phase-II, New Delhi. New Delhi. PAN No.AABCF2485N अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Deepesh Jain, Adv. & Shri Shaurya Jain, CA Revenue by Shri Rajesh Kumar Dhanesta, Sr. DR सुनवाईक"तारीख/ Date of hearing: 18.12.2024 18.12.202…

FUTURISTIC METAL TRADING PVT LTD,NEW DELHI vs. ACIT CIRCLE-9(2), NEW DELHI

In the result, appeals of the assessee are dismissed

ITA 7182/DEL/2019[2010-11]Status: DisposedITAT Delhi18 Dec 2024AY 2010-11

Bench: Shri Challa Nagendra Prasad & Shri Brajesh Kumar Singhआ.अ.सं/.I.T.A Nos.7182 & 7183/Del/2019 िनधा"रणवष"/Assessment Years: 2010-11 & 2012-13

Section 14

…I.T.A.Nos.7182 & 7183/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.7182 & 7183/Del/2019 िनधा"रणवष"/Assessment Years: 2010-11 & 2012-13 Futuristic Metal Trading Pvt. Ltd. बनाम ACIT F-34/2, Okhla Industrial Area, Vs. Circle-9(2), Phase-II, New Delhi. New Delhi. PAN No.AABCF2485N अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Deepesh Jain, Adv. & Shri Shaurya Jain, CA Revenue by Shri Rajesh Kumar Dhanesta, Sr. DR सुनवाईक"तारीख/ Date of hearing: 18.12.2024 18.12.202…

GIGEO CONSTRUCTION CO. PVT. LTD.,,NAGPUR vs. ACIT, CENTRAL CIRCLE- 1(3),, NAGPUR

In the result, appeal filed by the assessee for the A

ITA 97/NAG/2017[2003-04]Status: DisposedITAT Nagpur09 Sept 2024AY 2003-04

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. Moryani a/wFor Respondent: Shri Kailash C. Kanojiya
Section 40Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.486/Nag./2016 ITA no.488/Nag./2016 (Assessment Year : 2007–08) (Assessment Year : 2009–10) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–1(3), Nagpur v/s M/s. Gigeo Construction Co. Pvt. Ltd. ……………. Respondent Dhantoli, Nagpur 440 010 PAN – AAACG6861E ITA no.97/Nag./2017 (Assessment Year : 2003–04) M/s. Gigeo Construction Co. Pvt. Ltd. Dhantoli, Nagpur 440 010 ……………. Appellant PAN – AAACG6861E v/s Dy. Commissioner of Income Tax ……………. Respondent Centr…

DY. C.I.T. CENTRAL CIR.-1(3), NAGPUR vs. M/S GIGEO CONSTRUCTION CO.PVT. LTD, NAGPUR

In the result, appeal filed by the assessee for the A

ITA 488/NAG/2016[2009-10]Status: DisposedITAT Nagpur09 Sept 2024AY 2009-10

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. Moryani a/wFor Respondent: Shri Kailash C. Kanojiya
Section 40Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.486/Nag./2016 ITA no.488/Nag./2016 (Assessment Year : 2007–08) (Assessment Year : 2009–10) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–1(3), Nagpur v/s M/s. Gigeo Construction Co. Pvt. Ltd. ……………. Respondent Dhantoli, Nagpur 440 010 PAN – AAACG6861E ITA no.97/Nag./2017 (Assessment Year : 2003–04) M/s. Gigeo Construction Co. Pvt. Ltd. Dhantoli, Nagpur 440 010 ……………. Appellant PAN – AAACG6861E v/s Dy. Commissioner of Income Tax ……………. Respondent Centr…

DY. C.I.T. CENTRAL CIR.-1(3), NAGPUR vs. M/S GIGEO CONSTRUCTION CO.PVT. LTD, NAGPUR

In the result, appeal filed by the assessee for the A

ITA 486/NAG/2016[2007-08]Status: DisposedITAT Nagpur09 Sept 2024AY 2007-08

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. Moryani a/wFor Respondent: Shri Kailash C. Kanojiya
Section 40Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.486/Nag./2016 ITA no.488/Nag./2016 (Assessment Year : 2007–08) (Assessment Year : 2009–10) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–1(3), Nagpur v/s M/s. Gigeo Construction Co. Pvt. Ltd. ……………. Respondent Dhantoli, Nagpur 440 010 PAN – AAACG6861E ITA no.97/Nag./2017 (Assessment Year : 2003–04) M/s. Gigeo Construction Co. Pvt. Ltd. Dhantoli, Nagpur 440 010 ……………. Appellant PAN – AAACG6861E v/s Dy. Commissioner of Income Tax ……………. Respondent Centr…

DCIT, CIRCLE - 8(1), KOLKATA , KOLKATA vs. M/S. PKS LIMITED , KOLKATA

In the result, the appeal is dismissed

ITA 1801/KOL/2018[2011-12]Status: DisposedITAT Kolkata09 Aug 2024AY 2011-12

Bench: Sri Rajpal Yadav, Vice- & Sri Sanjay Awasthi

Section 147Section 148Section 33Section 7

…आयकर अपीलीय अधिकरण कोलकाता 'ए' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA श्री राजपाल यादव, उपाध्यक्ष (कोलकाता क्षेत्र) एवं श्री संजय अवस्थी, लेखा सदस्य के समक्ष Before SRI RAJPAL YADAV, VICE-PRESIDENT & SRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. Nos.: 1139, 1140, 1141 & 1801/KOL/2018 Assessment Years: 2008-09, 2009-10, 2010-11 & 2011-12 DCIT, Circle-8(1), Kolkata........................................................Appellant Vs. M/s. PKS Limited..................................................................Respondent [PAN: AABCP 4914 C] Appearances: Department represe…

DCIT, CIRCLE - 8(1), KOLKATA , KOLKATA vs. M/S. PKS LIMITED , KOLKATA

In the result, the appeal is dismissed

ITA 1141/KOL/2018[2010-11]Status: DisposedITAT Kolkata09 Aug 2024AY 2010-11

Bench: Sri Rajpal Yadav, Vice- & Sri Sanjay Awasthi

Section 147Section 148Section 33Section 7

…आयकर अपीलीय अधिकरण कोलकाता 'ए' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA श्री राजपाल यादव, उपाध्यक्ष (कोलकाता क्षेत्र) एवं श्री संजय अवस्थी, लेखा सदस्य के समक्ष Before SRI RAJPAL YADAV, VICE-PRESIDENT & SRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. Nos.: 1139, 1140, 1141 & 1801/KOL/2018 Assessment Years: 2008-09, 2009-10, 2010-11 & 2011-12 DCIT, Circle-8(1), Kolkata........................................................Appellant Vs. M/s. PKS Limited..................................................................Respondent [PAN: AABCP 4914 C] Appearances: Department represe…

DCIT, CIRCLE - 8(1), KOLKATA , KOLKATA vs. M/S. PKS LIMITED , KOLKATA

In the result, the appeal is dismissed

ITA 1140/KOL/2018[2009-10]Status: DisposedITAT Kolkata09 Aug 2024AY 2009-10

Bench: Sri Rajpal Yadav, Vice- & Sri Sanjay Awasthi

Section 147Section 148Section 33Section 7

…आयकर अपीलीय अधिकरण कोलकाता 'ए' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA श्री राजपाल यादव, उपाध्यक्ष (कोलकाता क्षेत्र) एवं श्री संजय अवस्थी, लेखा सदस्य के समक्ष Before SRI RAJPAL YADAV, VICE-PRESIDENT & SRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. Nos.: 1139, 1140, 1141 & 1801/KOL/2018 Assessment Years: 2008-09, 2009-10, 2010-11 & 2011-12 DCIT, Circle-8(1), Kolkata........................................................Appellant Vs. M/s. PKS Limited..................................................................Respondent [PAN: AABCP 4914 C] Appearances: Department represe…

DCIT, CIRCLE - 8(1), KOLKATA , KOLKATA vs. M/S. PKS LIMITED , KOLKATA

In the result, the appeal is dismissed

ITA 1139/KOL/2018[2008-09]Status: DisposedITAT Kolkata09 Aug 2024AY 2008-09

Bench: Sri Rajpal Yadav, Vice- & Sri Sanjay Awasthi

Section 147Section 148Section 33Section 7

…आयकर अपीलीय अधिकरण कोलकाता 'ए' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA श्री राजपाल यादव, उपाध्यक्ष (कोलकाता क्षेत्र) एवं श्री संजय अवस्थी, लेखा सदस्य के समक्ष Before SRI RAJPAL YADAV, VICE-PRESIDENT & SRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. Nos.: 1139, 1140, 1141 & 1801/KOL/2018 Assessment Years: 2008-09, 2009-10, 2010-11 & 2011-12 DCIT, Circle-8(1), Kolkata........................................................Appellant Vs. M/s. PKS Limited..................................................................Respondent [PAN: AABCP 4914 C] Appearances: Department represe…

CBS HOLDING (P) LTD.,DELHI vs. ITO, NEW DELHI

In the result, the captioned appeals of the assessee stand dismissed

ITA 2476/DEL/2017[2010-11]Status: DisposedITAT Delhi21 Mar 2024AY 2010-11

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

For Appellant: Shri Vinay Kumar for Shri Nikhil Sachdeva, CharteredFor Respondent: Shri Vivek Kumar Upadhyay, Sr.DR
Section 14Section 143(3)Section 238Section 31(1)Section 33

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.2476/DEL/2017 Assessment Year 2010-11 CBS Holdings (P) Ltd. ITO Office No.9, First Floor Vs. Ward-5(4) Rajdhani Enclave, Pitampura New Delhi Delhi TAN/PAN: AADCC3702D (Appellant) (Respondent) Appellant by: Shri Vinay Kumar for Shri Nikhil Sachdeva, Chartered Accountant Respondent by: Shri Vivek Kumar Upadhyay, Sr.DR Date of hearing: 21 03 2024 Date of pronouncement: 21 03 2024 O R D E R PER PRADIP KUMAR KEDIA-AM: The captioned appeal has been filed by the…

M/S KOHINOOR STEEL PVT. LTD.,KOLKATA vs. I.T.O.,WARD-3(3), KOLKATA

In the result, the appeal filed by the assessee in ITA No

ITA 27/KOL/2020[2012-13]Status: DisposedITAT Kolkata19 Feb 2024AY 2012-13

Bench: Dr. Manish Borad & Shri Anikesh Banerjee]

Section 14Section 143(3)Section 15Section 250Section 68Section 9

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA डॉ मनीष बोरड, लेखा सद"य एवं "ी अ"नकेश बनज", "या"यक सद"य के सम" [Before Dr. Manish Borad, Accountant Member & Shri Anikesh Banerjee, Judicial Member] I.T.A. No. 27/Kol/2020 Assessment Year: 2012-13 M/s Kohinoor Steel Pvt. Ltd. Vs. ITO, Ward-3(3), Kolkata (PAN: AACCK 5580 A) Appellant/ (अपीलाथ") Respondent / ($%यथ") 31.01.2024 Date of Hearing / सुनवाई क( "त*थ Date of Pronouncement/ 19.02.2024 आदेश उ-घोषणा क( "त*थ For the Appellant/ Shri Miraj D Shah, A.R "नधा12रती क( ओर से For the Respondent/ Shri Rakesh Kumar…

C & C CONSTRUCTIONS LIMITED,NEW DELHI vs. DCIT, CC-19, NEW DELHI

In the result, the appeal of the assessee is dismissed in limine for statistical purposes

ITA 514/DEL/2022[2017-18]Status: DisposedITAT Delhi09 Nov 2023AY 2017-18

Bench: National Company Law Tribunal New Delhi & Moratorium As Per The Provisions Of Section 14 Of The Ibc Has Been Granted. A Copy Of The Order Of Nclt Granting Moratorium Dated 14.02.2019 Pursuant To Proceedings Initiated Under Ibc Code 2016 Is Placed On Record. In Terms Of The M/S. C & C Construction Ltd. Vs Dcit Order Of The Nclt, Moratorium Under Section 14 Of Ibc 2016 Shall Have Statutory Effect. In Consequence Of Such Moratorium, Pending Suits Or Proceedings Against The Assessee Company Including Execution Of Any Judgment, Decree Or Order In Any Court Of Law, Tribunal, Arbitration Penal Or Other Authority, Etc. Is Statutorily Prohibited.

Section 14Section 144Section 144C(13)Section 238

…ITA No.514/Del/2022 M/s. C & C Construction Ltd. vs DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’, NEW DELHI BEFORE, SH. SAKTIJIT DEY, VICE PRESIDENT AND SH. PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER C & C Constructions Ltd. Vs. DCIT 74, Hemkunt Colony, Central Circle – 19 New Delhi - 110048 New Delhi PAN No. AAACC 4543 R (APPELLANT) (RESPONDENT) Assessee by Shri Sibtain Raza Revenue by Shri Rajesh Kumar, CIT(DR) Date of hearing: 09.11.2023 Date of Pronouncement: 09.11.2023 ORDER PER PRADIP KUMAR KEDIA, AM : The captioned appeal has been filed by the assessee is challenging the final assessment order pa…

ESSAR PROJECTS INDIA LTD,MUMBAI vs. ASST CIT 6(2)(2), MUMBAI

In the result, appeal of the assessee is dismissed in limine

ITA 1992/MUM/2017[2012-13]Status: DisposedITAT Mumbai22 Sept 2023AY 2012-13
Section 143(3)Section 238Section 33(5)Section 52

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘K‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & MS. PADMAVATHY S, ACCOUNTANT MEMBER & M/s. EPC Vs. The Assistant Constructions India Commissioner of Limited Income Tax-6(2)(2) (Formerly known as Aayakar Bhawan Esar Projects (India) Mumbai- 400 020 Limited Essar House 11, KK Marg Mahalaxmi Mumbai – 400 034 PAN/GIR No.AAACE2358J (Appellant) .. (Respondent) Assessee by None Revenue by Shri Vachashpati Tripathi Date of Hearing 21/09/2023 Date of Pronouncement 22/09/2023 आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeals have been filed by the assessee…

DCIT, CIRCLE-27(1), NEW DELHI vs. UM GREEN LIGHTING P.LTD, NEW DELHI

In the result, the appeal of the Revenue is dismissed in limine for statistical purposes

ITA 2340/DEL/2019[2015-16]Status: DisposedITAT Delhi23 May 2023AY 2015-16

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Rajiv Bhatnagar, RPFor Respondent: Ms. Rajareswari R, Sr.DR
Section 14Section 143(3)Section 178(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.2340/DEL/2019 Assessment Year 2015-16 DCIT vs. UM Green Lighting P. Ltd. Circle-27(1) 806 Devika Tower 6-Nehru New Delhi. Place New Delhi TAN/PAN: AABCU2552P (Appellant) (Respondent) Appellant by: Shri Rajiv Bhatnagar, RP Respondent by: Ms. Rajareswari R, Sr.DR Date of hearing: 20 03 2023 Date of pronouncement: 23 05 2023 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The captioned appeal has been filed by the Revenue against the order of the Commissione…

ASIAN COLOUR COATED ISPAT LTD.,GURGAON vs. DCIT, CENTRAL CIRCLE- II , FARIDABAD

In the result, the appeal of the assessee is dismissed in limine for statistical purposes

ITA 4674/DEL/2018[2012-13]Status: DisposedITAT Delhi28 Mar 2023AY 2012-13

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri P.P. Sidharth, CIT-DR
Section 14Section 143(3)Section 178(6)Section 238Section 31(1)Section 33Section 7

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.4674/DEL/2018 Assessment Year 2012-13 Asian Colour Coated Ispat vs. DCIT, Central Circle-II, Ltd., Faridabad. 26-P, Sector-33, Gurgaon. TAN/PAN: AAFCA1873K (Appellant) (Respondent) Appellant by: Shri Ved Jain, Adv. Shri Aman Garg, CA Respondent by: Shri P.P. Sidharth, CIT-DR Date of hearing: 13 03 2023 Date of pronouncement: 28 03 2023 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The captioned appeal has been filed by the Assessee against the order…

M/S. GUJARAT NRE COKE LIMITED ,KOLKATA vs. DCIT, CIRCLE - 8(1), KOLKATA , KOLKATA

In the result, appeals filed by the Revenue and by the Assessee are dismissed

ITA 203/KOL/2018[2013-14]Status: DisposedITAT Kolkata28 Feb 2023AY 2013-14

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2013-14

For Appellant: N o n eFor Respondent: Shri G. Hukugha Sema, CIT
Section 10Section 143(3)Section 144C(3)Section 178Section 238Section 33Section 33(5)Section 7

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2013-14 M/s. Gujarat NRE Coke Ltd. Deputy Commissioner of Block-C, 5th Floor, 22, Camac Income Tax, Circle-8(1), Vs Street, Kolkata-700016. Kolkata. (PAN: AABCG6225H) (Appellant) (Respondent) Present for: Appellant by : N o n e Respondent by : Shri G. Hukugha Sema, CIT Date of Hearing : 11.01.2023 Date of Pronouncement : 28.02.2023 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of Ld. CIT(A)-22, Kolkat…

JEWEL GARMENTS PVT. LTD.,FARIDABAD vs. ITO, WARD- 2(3), FARIDABAD

In the result, the captioned appeals of the assessee stand dismissed

ITA 3074/DEL/2018[2010-11]Status: DisposedITAT Delhi15 Feb 2023AY 2010-11

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Vivek Bansal, AdvFor Respondent: Shri Anuj Garg, Sr.DR
Section 14Section 143(3)Section 238Section 31(1)Section 33

…16IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.As. No.3073 & 3074/DEL/2018 Assessment Years 2009-10 & 2010-11 Jewel Garments Pvt. Ltd., v. ITO, Ward-2(3), Plot No.29, DLF Industrial Area, Faridabad. Phase-2, Near NHPC Chowk, Faridabad. TAN/PAN: AABCJ9694B (Appellant) (Respondent) Appellant by: Shri Vivek Bansal, Adv. Respondent by: Shri Anuj Garg, Sr.DR Date of hearing: 18 01 2023 Date of pronouncement: 15 02 2023 O R D E R PER PRADIP KUMAR KEDIA, A.M. : The captioned appeals have been filed by the…

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