Pr. CIT v. Nau Alidhi Overseas Pvt. Ltd.

394 ITR 752Reported decision#11646 most cited
9

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

Judgments citing Pr. CIT v. Nau Alidhi Overseas Pvt. Ltd.

MOIN AKHTAR QURESHI AS REPRESENTATIVE ASSESSEE/AGENT OF M/S. JEAN LOUIS DENIOT,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 19, NEW DELHI

In the result, ITA.No.6672/Del

ITA 6675/DEL/2018[2014-15]Status: DisposedITAT Delhi27 Apr 2022AY 2014-15

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Hiren Mehta, C.A. &For Respondent: Ms. Anupama Anand, CIT-DR
Section 132(1)Section 153CSection 163

…s. Thus, in the case of appellant also, the fair reading of the contents as reflected in the seized documents as above, clearly uphold the view that the said documents belong to assessee only. Similarly, in other case Pr. CIT vs. Nau Alidhi Overseas Pvt. Ltd. 394 ITR 752, Hon'ble Jurisdictional High Court has held that the statements of director that the part of cash found at his residential premises belong to assessee company, constitutes as material for the purpose of recording satisfaction and initiating proceedings u/s 153C of the Act, However, the case of AO in respect of appellant is much stronger as here i…

MOIN AKHTAR QURESHI AS REPRESENTATIVE ASSESSEE/AGENT OF M/S. JEAN LOUIS DENIOT,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 19, NEW DELHI

In the result, ITA.No.6672/Del

ITA 6674/DEL/2018[2011-12]Status: DisposedITAT Delhi27 Apr 2022AY 2011-12

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Hiren Mehta, C.A. &For Respondent: Ms. Anupama Anand, CIT-DR
Section 132(1)Section 153CSection 163

…s. Thus, in the case of appellant also, the fair reading of the contents as reflected in the seized documents as above, clearly uphold the view that the said documents belong to assessee only. Similarly, in other case Pr. CIT vs. Nau Alidhi Overseas Pvt. Ltd. 394 ITR 752, Hon'ble Jurisdictional High Court has held that the statements of director that the part of cash found at his residential premises belong to assessee company, constitutes as material for the purpose of recording satisfaction and initiating proceedings u/s 153C of the Act, However, the case of AO in respect of appellant is much stronger as here i…

MOIN AKHTAR QURESHI AS REPRESENTATIVE ASSESSEE/AGENT OF M/S. JEAN LOUIS DENIOT,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 19, NEW DELHI

In the result, ITA.No.6672/Del

ITA 6673/DEL/2018[2010-11]Status: DisposedITAT Delhi27 Apr 2022AY 2010-11

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Hiren Mehta, C.A. &For Respondent: Ms. Anupama Anand, CIT-DR
Section 132(1)Section 153CSection 163

…s. Thus, in the case of appellant also, the fair reading of the contents as reflected in the seized documents as above, clearly uphold the view that the said documents belong to assessee only. Similarly, in other case Pr. CIT vs. Nau Alidhi Overseas Pvt. Ltd. 394 ITR 752, Hon'ble Jurisdictional High Court has held that the statements of director that the part of cash found at his residential premises belong to assessee company, constitutes as material for the purpose of recording satisfaction and initiating proceedings u/s 153C of the Act, However, the case of AO in respect of appellant is much stronger as here i…

MOIN AKHTAR QURESHI AS REPRESENTATIVE ASSESSEE/AGENT OF M/S. JEAN LOUIS DENIOT,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 19, NEW DELHI

In the result, ITA.No.6672/Del

ITA 6672/DEL/2018[2009-10]Status: DisposedITAT Delhi27 Apr 2022AY 2009-10

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Hiren Mehta, C.A. &For Respondent: Ms. Anupama Anand, CIT-DR
Section 132(1)Section 153CSection 163

…s. Thus, in the case of appellant also, the fair reading of the contents as reflected in the seized documents as above, clearly uphold the view that the said documents belong to assessee only. Similarly, in other case Pr. CIT vs. Nau Alidhi Overseas Pvt. Ltd. 394 ITR 752, Hon'ble Jurisdictional High Court has held that the statements of director that the part of cash found at his residential premises belong to assessee company, constitutes as material for the purpose of recording satisfaction and initiating proceedings u/s 153C of the Act, However, the case of AO in respect of appellant is much stronger as here i…

MOIN AKHTAR QURESHI AS REPRESENTATIVE ASSESSEE/AGENT OF M/S. CABINET JEAN LOUIS DENIOT ,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 19, NEW DELHI

In the result, ITA.No.6672/Del

ITA 6671/DEL/2018[2014-15]Status: DisposedITAT Delhi27 Apr 2022AY 2014-15

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Hiren Mehta, C.A. &For Respondent: Ms. Anupama Anand, CIT-DR
Section 132(1)Section 153CSection 163

…s. Thus, in the case of appellant also, the fair reading of the contents as reflected in the seized documents as above, clearly uphold the view that the said documents belong to assessee only. Similarly, in other case Pr. CIT vs. Nau Alidhi Overseas Pvt. Ltd. 394 ITR 752, Hon'ble Jurisdictional High Court has held that the statements of director that the part of cash found at his residential premises belong to assessee company, constitutes as material for the purpose of recording satisfaction and initiating proceedings u/s 153C of the Act, However, the case of AO in respect of appellant is much stronger as here i…

MOIN AKHTAR QURESHI AS REPRESENTATIVE ASSESSEE/AGENT OF M/S. CABINET JEAN LOUIS DENIOT ,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 19, NEW DELHI

In the result, ITA.No.6672/Del

ITA 6670/DEL/2018[2012-13]Status: DisposedITAT Delhi27 Apr 2022AY 2012-13

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Hiren Mehta, C.A. &For Respondent: Ms. Anupama Anand, CIT-DR
Section 132(1)Section 153CSection 163

…s. Thus, in the case of appellant also, the fair reading of the contents as reflected in the seized documents as above, clearly uphold the view that the said documents belong to assessee only. Similarly, in other case Pr. CIT vs. Nau Alidhi Overseas Pvt. Ltd. 394 ITR 752, Hon'ble Jurisdictional High Court has held that the statements of director that the part of cash found at his residential premises belong to assessee company, constitutes as material for the purpose of recording satisfaction and initiating proceedings u/s 153C of the Act, However, the case of AO in respect of appellant is much stronger as here i…

MOIN AKHTAR QURESHI AS REPRESENTATIVE ASSESSEE/AGENT OF M/S. CABINET JEAN LOUIS DENIOT ,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 19, NEW DELHI

In the result, ITA.No.6672/Del

ITA 6669/DEL/2018[2010-11]Status: DisposedITAT Delhi27 Apr 2022AY 2010-11

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Hiren Mehta, C.A. &For Respondent: Ms. Anupama Anand, CIT-DR
Section 132(1)Section 153CSection 163

…s. Thus, in the case of appellant also, the fair reading of the contents as reflected in the seized documents as above, clearly uphold the view that the said documents belong to assessee only. Similarly, in other case Pr. CIT vs. Nau Alidhi Overseas Pvt. Ltd. 394 ITR 752, Hon'ble Jurisdictional High Court has held that the statements of director that the part of cash found at his residential premises belong to assessee company, constitutes as material for the purpose of recording satisfaction and initiating proceedings u/s 153C of the Act, However, the case of AO in respect of appellant is much stronger as here i…

MOIN AKHTAR QURESHI AS REPRESENTATIVE ASSESSEE/AGENT OF M/S. CABINET JEAN LOUIS DENIOT ,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 19, NEW DELHI

In the result, ITA.No.6672/Del

ITA 6668/DEL/2018[2009-10]Status: DisposedITAT Delhi27 Apr 2022AY 2009-10

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Hiren Mehta, C.A. &For Respondent: Ms. Anupama Anand, CIT-DR
Section 132(1)Section 153CSection 163

…s. Thus, in the case of appellant also, the fair reading of the contents as reflected in the seized documents as above, clearly uphold the view that the said documents belong to assessee only. Similarly, in other case Pr. CIT vs. Nau Alidhi Overseas Pvt. Ltd. 394 ITR 752, Hon'ble Jurisdictional High Court has held that the statements of director that the part of cash found at his residential premises belong to assessee company, constitutes as material for the purpose of recording satisfaction and initiating proceedings u/s 153C of the Act, However, the case of AO in respect of appellant is much stronger as here i…

MOIN AKHTAR QURESHI AS REPRESENTATIVE ASSESSEE/AGENT OF M/S. DESIGN 39 INC.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 19, NEW DELHI

In the result, ITA.No.6672/Del

ITA 6667/DEL/2018[2012-13]Status: DisposedITAT Delhi27 Apr 2022AY 2012-13

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Hiren Mehta, C.A. &For Respondent: Ms. Anupama Anand, CIT-DR
Section 132(1)Section 153CSection 163

…s. Thus, in the case of appellant also, the fair reading of the contents as reflected in the seized documents as above, clearly uphold the view that the said documents belong to assessee only. Similarly, in other case Pr. CIT vs. Nau Alidhi Overseas Pvt. Ltd. 394 ITR 752, Hon'ble Jurisdictional High Court has held that the statements of director that the part of cash found at his residential premises belong to assessee company, constitutes as material for the purpose of recording satisfaction and initiating proceedings u/s 153C of the Act, However, the case of AO in respect of appellant is much stronger as here i…

Pr. CIT v. Nau Alidhi Overseas Pvt. Ltd. (394 ITR 752) — Cited in 9 Judgments | BharatTax